**REGISTERED COMPANY NUMBER: 04552663 (England and Wales) REGISTERED CHARITY NUMBER: 1096271**
## **REPORT OF THE TRUSTEES AND**
## **UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2022**
## **FOR**
## **SAVE THE WORLD CLUB**
Zara Dunster FCA Cornerways House School Ln Ringwood BH24 1LG
**SAVE THE WORLD CLUB**
**CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2022**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|2|
|**Statement of Trustees' Responsibilities**||3||
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Balance Sheet**|6|to|7|
|**Notes to the Financial Statements**|8|to|13|
|**Detailed Statement of Financial Activities**|14|to|15|
**SAVE THE WORLD CLUB**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2022**
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 5 April 2022. The trustees have adopted the provisions of 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**
## **Objects and purposes**
The Charity's main object as disclosed by its Memorandum of Association is :
"Promoting environmental action and self-empowerment through humour, arts, education and entertainment. The charity aims to promote the protection and improvement of the natural environment by increasing public knowledge and understanding of human behaviour which is not harmful to the earth."
Four other objects are list in the Memorandum.
## **Main activities**
The main activities during the year included:
1. collection delivery of surplus food and goods from supermarkets and delivery of free food to vulnerable families and individuals during and after Covid 19 pandemic;
2. art works from recycled objects promoting the circular economy; and
3. the lease of a 3,500 square foot warehouse in Surbiton KT5 8LS called The Circulatory. This is a base and office for the charity and a source of income and activities where second hand goods are collected, restored and redistributed to the community (upcycling).
## **Public benefit**
The directors have complied with their duty in Part 1 Chapter 1 section 4 of the charities Act 2011 and have had due regard to guidance published by the Charity Commission.The Charity's activities during the financial year satisfy two charitable purpose under the Charities Act 2011, that of:
> the advancement of arts; and
> the advancement of environmental protection or improvement.
Desmond Kay's activities of recycling waste food have also helped in the relief of those in need and his environmental shows to the advancement of education.
## **STRATEGIC REPORT**
## **Achievement and performance**
The last year has been extremely challenging with a series of lockdowns and recovery from the Covid pandemic. Our overall income was less, but we now have three community vans to collect and deliver food, goods and furniture for those most in need.
We also started searching for new, bigger and more central premises, as our current lease ends in March 2023. We have saved abd redistributed over 1000 tons of food and goods, and this is remarkable, considering we have so little resources.
Page 1
**SAVE THE WORLD CLUB**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2022**
## **STRATEGIC REPORT Financial review**
**.** The Statement of Financial Activities show a surplus overall of £2,059 (2021 £67,441), including £2,059 (2021 £8,331) on unrestricted income. This was largely due to better fundraising environment as the collection and delivery of surplus food during the Covid 19 pandemic came into its own.
## **Reserves policy**
The directors believe the present reserves are needed to maintain operations in to the future. Unrestricted reserves were in accumulative surplus of £52,366 (2021 £50,307) at the 5th April 2022. However, most of this was held in the form of Fixed Assets £41,847 (2021 £38,558).
## **Going concern**
Given its level of accumulated reserves the directors can see no likely event that would cause the present going concern assumption to be removed. In this regard, they have looked 12 months form the date of the signing of the Financial Statements.
The main risks are considered to the Charity to be funding and the need to keep key personnel interested in the activities of the Charity.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The Charity is a company limited by guarantee as defined by the Companies Act 2006. It was incorporated on the 3rd October 2002, under a Memorandum of Association, which established its objects and powers, and is governed under its Articles of Association.
## **Appointment of new trustees**
As provided by its governing documentation the directors are usually appointed at the Annual General Meeting with one third of them retiring by rotation at every meeting. From time to time the directors are looking to recruit new trustees/ directors who will provide the right additional skills and have the time and interest. With this in mind they will occasion approach specific individuals.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
The Charity is registered under the name "Save the World Club". Upto to August 2015 it briefly traded under the name "Young Place Shapers" as well as its own name. It is known by no other names.
Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on ............................................. and signed on the board's behalf by:
.......................................................................... D W Kay - Trustee
Page 2
**SAVE THE WORLD CLUB**
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 5 APRIL 2022**
The trustees (who are also the directors of Save The World Club for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law 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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Page 3
**INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SAVE THE WORLD CLUB**
## **Independent examiner's report to the trustees of Save The World Club ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 5 April 2022.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its 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 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 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.
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
Town and Forest Chartered Accountants Institute of Chartered Accountants in England and Wales Zara Dunster FCA Cornerways House School Ln Ringwood BH24 1LG Date: .............................................
Page 4
**SAVE THE WORLD CLUB**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 5 APRIL 2022**
|**Unrestricted**
**Restricted**
**fund**
**fund**
**Notes**
**£**
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
36,373
18,277
Investment income
2
-
3
**Total**
36,373
18,280
**EXPENDITURE ON**
**Raising funds**
Raising donations and legacies
6,954
-
Other trading activities
14,294
3
21,248
3
Other
29,621
1,722
**Total**
50,869
1,725
**NET INCOME/(EXPENDITURE)**
(14,496)
16,555
**Transfers between funds**
12
16,555
(16,555)
**Net movement in funds**
2,059
-
**RECONCILIATION OF FUNDS**
Total funds brought forward
50,307
23,320
**TOTAL FUNDS CARRIED FORWARD**
52,366
23,320|**2022**
**Total**
**funds**
**£**
54,650
3
54,653
6,954
14,297
21,251
31,343
52,594
2,059
-
2,059
73,627
75,686|**2021**
**Total**
**funds**
**£**
94,438
8|
|---|---|---|
|||94,446|
|||461
9,081|
|||9,542
17,463|
|||27,005|
|||67,441
-|
|||67,441
6,186|
|||73,627|
The notes form part of these financial statements
Page 5
**SAVE THE WORLD CLUB**
## **BALANCE SHEET**
## **5 APRIL 2022**
|**Unrestricted**
**fund**
**Notes**
**£**
**FIXED ASSETS**
Tangible assets
8
41,847
**CURRENT ASSETS**
Stocks
9
50
Debtors
10
14,468
Cash at bank
81
14,599
**CREDITORS**
Amounts falling due within one year
11
(4,080)
**NET CURRENT ASSETS**
10,519
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
52,366
**NET ASSETS**
52,366
**FUNDS**
12
Unrestricted funds:
Unrestricted
Restricted funds:
Restricted
**TOTAL FUNDS**|**Restricted**
**fund**
**£**
-
-
-
23,320
23,320
-
23,320
23,320
23,320|**2022**
**Total**
**funds**
**£**
41,847
50
14,468
23,401
37,919
(4,080)
33,839
75,686
75,686
52,366
23,320
75,686|**2021**
**Total**
**funds**
**£**
38,558
50
7,824
32,378
40,252
(5,183)
35,069
73,627
73,627
50,307
23,320
73,627|
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2022 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
- (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.
The notes form part of these financial statements
Page 6
continued...
**SAVE THE WORLD CLUB**
## **BALANCE SHEET - continued**
## **5 APRIL 2022**
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. D W Kay - Trustee
The notes form part of these financial statements
Page 7
**SAVE THE WORLD CLUB**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2022**
## **1. ACCOUNTING POLICIES**
## **BASIS OF PREPARING THE FINANCIAL STATEMENTS**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **INCOME**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **EXPENDITURE**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. 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.
Plant and machinery - 25% on cost Motor vehicles - 10% on cost Computer equipment - 25% on cost
## **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.
continued...
Page 8
**SAVE THE WORLD CLUB**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2022**
## **2. INVESTMENT INCOME**
|**INVESTMENT INCOME**|||||
|---|---|---|---|---|
||||**2022**|**2021**|
||**Unrestricted**|**Restricted**|**Total**|**Total**|
||**funds**|**funds**|**funds**|**funds**|
||**£**|**£**|**£**|**£**|
|Bank interest|-|3|3|8|
## **3. NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
||**2022**|**2021**|
|---|---|---|
||**£**|**£**|
|Depreciation - owned assets|5,383|4,416|
|Other operating leases|5,374|5,280|
## **4. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 5 April 2022 nor for the year ended 5 April 2021.
## **TRUSTEES' EXPENSES**
There were no trustees' expenses paid for the year ended 5 April 2022 nor for the year ended 5 April 2021.
## **5. STAFF COSTS**
There were no employees during the year, and none earning more than £60,000.
## **6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|**Unrestricted**
**Restricted**
**fund**
**fund**
**£**
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
28,136
66,302
Investment income
-
8
**Total**
28,136
66,310
**EXPENDITURE ON**
**Raising funds**
Raising donations and legacies
461
-
Other trading activities
9,081
-
9,542
-|**Total**
**funds**
**£**
94,438
8|
|---|---|
||94,446|
||461
9,081|
||9,542|
continued...
Page 9
**SAVE THE WORLD CLUB**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2022**
## **6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
|**Unrestricted**
**Restricted**
**fund**
**fund**
**£**
**£**
Other
10,263
7,200
**Total**
19,805
7,200
**NET INCOME**
8,331
59,110
**Transfers between funds**
42,491
(42,491)
**Net movement in funds**
50,822
16,619
**RECONCILIATION OF FUNDS**
Total funds brought forward
(515)
6,701
**TOTAL FUNDS CARRIED FORWARD**
50,307
23,320|**Total**
**funds**
**£**
17,463|
|---|---|
||27,005|
||67,441
-|
||67,441
6,186|
||73,627|
## **7. RELOCATION FUND**
The £5,318 (2021: £5,909) of the Relocation fund is mainly kept in a separate designated bank account. This fund was created to refurnish the Welsh Hall and make it a base for the activities of Save the World Club. This purpose failed and after consulting the major doners it was decided to put it to what the directors considered the next nearest purpose. With this in mind the name of the fund was changed to the "Relocation Fund" and has been used by the Charity for strategic redirection and moving premises.
## **8. TANGIBLE FIXED ASSETS**
|**Plant and**
**machinery**
**£**
**COST**
At 6 April 2021
788
Additions
-
At 5 April 2022
788
**DEPRECIATION**
At 6 April 2021
197
Charge for year
197
At 5 April 2022
394
**NET BOOK VALUE**
At 5 April 2022
394
At 5 April 2021
591|**Motor**
**Computer**
**vehicles**
**equipment**
**£**
**£**
42,186
-
8,000
672
50,186
672
4,219
-
5,018
168
9,237
168
40,949
504
37,967
-|**Totals**
**£**
42,974
8,672|
|---|---|---|
|||51,646|
|||4,416
5,383|
|||9,799|
|||41,847|
|||38,558|
continued...
Page 10
**SAVE THE WORLD CLUB**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2022**
|**9.**
**STOCKS**
**2022**
**£**
Poetry books used for fundraising at cost
50
**10.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**2022**
**£**
Trade debtors
-
Prepayments and accrued income
14,468
14,468
**11.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**2022**
**£**
Trade creditors
-
Other creditors
30
Accruals and deferred income
4,050
4,080
**12.**
**MOVEMENT IN FUNDS**
**Net**
**Transfers**
**movement**
**between**
**At 6/4/21**
**in funds**
**funds**
**£**
**£**
**£**
**Unrestricted funds**
Unrestricted
50,307
(14,496)
16,555
**Restricted funds**
Restricted
23,320
16,555
(16,555)
**TOTAL FUNDS**
73,627
2,059
-||**2021**
**£**
50|
|---|---|---|
|||**2021**
**£**
1,323
6,501|
|||7,824|
||**2021**
**£**
653
30
4,500
5,183
**At**
**5/4/22**
**£**
52,366
23,320|**2021**
**£**
653
30
4,500|
|||5,183|
||75,686||
continued...
Page 11
**SAVE THE WORLD CLUB**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2022**
## **12. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
||**Incoming**|**Resources**|**Movement**|
|---|---|---|---|
||**resources**|**expended**|**in funds**|
||**£**|**£**|**£**|
|**Unrestricted funds**||||
|Unrestricted|36,373|(50,869)|(14,496)|
|**Restricted funds**||||
|Restricted|18,280|(1,725)|16,555|
|**TOTAL FUNDS**|54,653|(52,594)|2,059|
## **Comparatives for movement in funds**
|**Net**
**Transfers**
**movement**
**between**
**At 6/4/20**
**in funds**
**funds**
**£**
**£**
**£**
**Unrestricted funds**
Unrestricted
(515)
8,331
42,491
**Restricted funds**
Restricted
6,701
59,110
(42,491)
**TOTAL FUNDS**
6,186
67,441
-|**At**
**5/4/21**
**£**
50,307
23,320|
|---|---|
||73,627|
Comparative net movement in funds, included in the above are as follows:
||**Incoming**|**Resources**|**Movement**|
|---|---|---|---|
||**resources**|**expended**|**in funds**|
||**£**|**£**|**£**|
|**Unrestricted funds**||||
|Unrestricted|28,136|(19,805)|8,331|
|**Restricted funds**||||
|Restricted|66,310|(7,200)|59,110|
|**TOTAL FUNDS**|94,446|(27,005)|67,441|
continued...
Page 12
**SAVE THE WORLD CLUB**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2022**
## **12. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|**Net**
**Transfers**
**movement**
**between**
**At 6/4/20**
**in funds**
**funds**
**£**
**£**
**£**
**Unrestricted funds**
Unrestricted
(515)
(6,165)
59,046
**Restricted funds**
Restricted
6,701
75,665
(59,046)
**TOTAL FUNDS**
6,186
69,500
-|**At**
**5/4/22**
**£**
52,366
23,320|
|---|---|
||75,686|
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**|
|---|---|---|---|
||**resources**|**expended**|**in funds**|
||**£**|**£**|**£**|
|**Unrestricted funds**||||
|Unrestricted|64,509|(70,674)|(6,165)|
|**Restricted funds**||||
|Restricted|84,590|(8,925)|75,665|
|**TOTAL FUNDS**|149,099|(79,599)|69,500|
## **13. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 5 April 2022.
Page 13
**SAVE THE WORLD CLUB**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2022**
||**2022**|**2021**|
|---|---|---|
||**£**|**£**|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Donations|49,174|89,517|
|Charitable activities|5,476|4,921|
||54,650|94,438|
|**Investment income**|||
|Bank interest|3|8|
|**Total incoming resources**|54,653|94,446|
|**EXPENDITURE**|||
|**Raising donations and legacies**|||
|Fund Raising Event Costs|6,954|461|
|**Other**|||
|Premises costs|5,374|5,280|
|Travel and mileage|12,577|9,144|
|Motor & vehicle expense|5,030|1,423|
|Repairs and renewals|435|800|
|Welfare|7,417|375|
|Governance cost|118|48|
|Insurance|298|283|
|Postage and stationery|94|110|
||31,343|17,463|
|**Support costs**|||
|**Management**|||
|Publicity and awareness|5,456|1,439|
|Plant and machinery|197|197|
|Motor vehicles|5,019|4,219|
|Computer equipment|168|-|
||10,840|5,855|
|**Finance**|||
|Bank charges|7|15|
This page does not form part of the statutory financial statements
Page 14
**SAVE THE WORLD CLUB**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2022**
||**2022**|**2021**|
|---|---|---|
||**£**|**£**|
|**Finance**|||
|**Information technology**|||
|Website|-|192|
|**Governance costs**|||
|Independent examiner's fee|-|500|
|Accountancy fees|3,450|2,519|
||3,450|3,019|
|Total resources expended|52,594|27,005|
|**Net income**|2,059|67,441|
This page does not form part of the statutory financial statements
Page 15