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2022-03-31-accounts

GROWING PLACES - BERKSHIRE

Growin Places-Berkshire g

Charitable Incorporated Organisation CIO No 1097671

Annual Report and Annual Accounts for the year ended 31[st] March 2022

Contents:
Annual Report page 2
Independent Examiners Report page 5
Statement of Assets and Liabilities page 6
Statement of Financial Activities page 7
Notes to the Accounts page 8

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GROWING PLACES - BERKSHIRE

ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2022

Growing Places - Berkshire (GPB) is a charity and is governed by its Foundation Constitution which was granted on 10 December 2021 when it converted to a Charitable Incorporated Organisation (CIO). Membership is restricted to the Trustees. Prior to its conversion to a CIO GPB was registered with Companies House, this registration closed on 9 December 2021.

The Objects of GPB are defined in the Founding Constitution as the relief of people with learning disabilities in Wokingham and surrounding areas (the area of Benefit) in particular, but not exclusively, through the provision of therapeutic opportunities, training and constructive work experience in horticulture. The primary activity is to grow from seed and stock, plants and other similar products for sale. The income is retained within GPB to fund the Objects.

Also, GPB develops more extended relationships with other supportive organisations to attract sponsorship, grants and similar to procure items for use in the horticultural activities and invest in the infrastructure of the growing areas (known as the ‘Farm’ based at Turgis Court Farm) where the horticultural activities take place. The Trustees are supported by a team of volunteers who make and repair Farm items and help maintain all of the growing and conservation areas.

GPB is administered by the Trustee Board for all constitutional, strategic planning, financial control and project investment matters. The new Operations Committee reports to the Trustee Board and is delegated to manage all aspects involved in the growing and selling of plants and similar items. The Trustees and members of the Operations Committee provide their services free of charge. GPB employs no staff nor hires contracted staff.

During the transition year to a CIO, the Trustee Board meetings were combined with the Operations Committee and met 4 times and the AGM was held within 3 months of the year end. Next year the Trustee Board will meet separately from the Operations Committee. The Foundation Constitution requires the Trustee Board to comprise a Chairperson, Secretary, Treasurer plus two other Trustees, three shall form a quorum. At the date this report was approved, the Trustees were:

Chairman: David Baker Secretary: Brian Stainton Treasurer: David Baker Trustees: Valerie Baker, Neil Dunlop and Stephen Hunt

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GROWING PLACES - BERKSHIRE

Members of the Operations Committee are appointed by the Trustee Board with consent of the nominee. The Operations Committee has representatives from two Trustees, Partner teams such as Optalis and has two members with learning disabilities as an integral part of the Operations Committee: who are supported by their Advocate.

Volunteers: The Trustees wish to sincerely thank all the volunteers who, throughout the year, have given their time, skills, effort and often brought their own tools and materials to maintain and service the Farm. GPB is about growing confidence and growing friendships to help the adults with learning disabilities have a valuable and enjoyable time at the Farm.

REPORT FOR THE YEAR ENDED 31 MARCH 2022 (cont’d)

Business Profile - Plant sales: The total incoming resources for the year ended 31 March 2022 was £13,217 including donations and the sale of clothing. The main income stream was the sale of spring and summer plants raising £6,171 (up nearly 9% on previous year) plus a very good Christmas Wreaths sale raising £775 (up 40% on previous year). Plant wastage was kept to a very low level again. This was a good performance as, due to COVID, regular sales events such as local town Fayres were cancelled. GPB’s operations are now driven by a more professional approach to marketing including the use of social media e.g. Facebook.

Non-plant sales income: Other than the sale of clothing which totalled £750 this was all from donations and events. During year GPB benefited from donations in both cash and Farm items, from local companies, local charities and personal donations which included a cake sale which raised £500. The total income for the year from non-plant sales was £5,021.

Income from sale of assets: In the year, GPB did convert one asset into cash with the sale of the old van for £500.

Full details of income and expenditure is shown on page 7.

Policies:GPB reviews its policies annually for the AGM or when any
regulatory guidance requires GPB to do so: these include:
1. Financial Controls
2. Confict
of
Interest
Declaration
3. Investments and Reserves
4. General Data Protection
5. Trustee Eligibility Criteria
6. Health and Safety at Work		 Policies:GPB reviews its policies annually for the AGM or when any
regulatory guidance requires GPB to do so: these include:
1. Financial Controls
2. Confict
of
Interest
Declaration
3. Investments and Reserves
4. General Data Protection
5. Trustee Eligibility Criteria
6. Health and Safety at Work
1. Financial Controls 2. Confict
of
Interest
Declaration
3. Investments and Reserves 4. General Data Protection
5. Trustee Eligibility Criteria 6. Health and Safety at Work

The Foundation Constitution was ratified by the Trustee Board prior to the application for conversion to a CIO and confirmed by the Trustee Board as

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GROWING PLACES - BERKSHIRE

correct and relevant to meet GPB’s Objects. Now formally in place with the Charity Commission.

An Independent Examiner was appointed in May 2021 for the review of the charitable company’s results for 2020/21 and has been retained by the new CIO. In the year 2021/22 GPB operated partly as a charitable company (1 April 2021 to 9 December 2021) and as a CIO (10 December 2021 to March 2022).

Use of On-Line Banking was proposed by the Trustees during 2021/2022 and is now in place for the start of 2022/2023. The policies on Financial Controls and Investments and Reserves have been updated to reflect the use of on-line banking and ratified by the Trustee Board.

Fixed Assets: A full asset check was carried out on 30 March 2022. During the year, old and damaged assets were scrapped and replaced with new items (garden tools, sheds, growing bed sleepers, safety fencing and similar). The total cost of new fixed assets purchased was £6,389. The major costs included in this totalling £5,572 were for the replacement of the van, sleeper beds, new fencing and tool shed The Asset Register value was at £nil as the policy is to purchase and write down to nil value on purchase.

ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2022 (cont’d)

Remuneration: None of the Trustees or members of the Operations Committee received remuneration or incurred personal expenses that required re-imbursement during the year. There were re-imbursements against receipts when Trustees purchased items with the prior agreement from the Trustee Board.

The Trustee Board has reviewed and amended the Objects of GPB and taken due regard of guidance published by the Charity Commission on public benefit. The Trustee Board consider the activities to be for the public benefit because the services of GPB are available to the class of beneficiaries as set out in the Objects and within its resources, free of charge at the point of delivery.

Reportable Incidents: The Trustees confirm with regards to Safekeeping and GDPR legal requirements there were no incidents to report in the year.

Chairman: D W Baker Secretary: B R Stainton Growing Places - Berkshire Growing Places - Berkshire

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GROWING PLACES - BERKSHIRE

Date: 16 June 2022

Date: 16 June 2022

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GROWING PLACES - BERKSHIRE

INDEPENDENT EXAMINER’S REPORT

’ - Independent Examiner s Report to the Trustees of Growing Places Berkshire

I report on the Statement of Assets and Liabilities and the Statement of Financial Activities (together the Accounts) for the year ended 31 March 2022, which are set out on pages 6 to 9.

Respective responsibilities of the Trustees and the Independent Examiner

The Trustees of GPB are responsible for the preparation of the Accounts and consider that an audit is not required for this year (under section 144 (2) of the Charities Act 2011 (2011 Act)) and that an independent examination is needed.

It is my responsibility to:

Basis of Independent Examiner’s Statement

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the accounts.

Independent Examiner’s Statement

In connection with my examination, no material matters have come to my attention which give me reasonable cause to believe that in, any material respect, the Trustees have not met the requirements:

M P Bailey Rafters Heathlands Road

16 June 2022

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GROWING PLACES - BERKSHIRE Wokingham Berkshire RG40 3AR Page 7 of 12

GROWING PLACES - BERKSHIRE

STATEMENT OF ASSETS AND LIABILITIES AT 31 MARCH 2022

Notes
CURRENT ASSETS
Cash at National Westminster Bank
Petty Cash
TOTAL CURRENT ASSETS
RESERVES
Balance brought forward
1
Net (expenditure)/income for the year
Balance carried forward		 2022
2021
£
£
4,182
5,818
15
15
4,197
5,833
5,833
5,577
(1,636)
256
4,197
5,833

Accounts approved by D W Baker Chairman and Treasurer 16[th] June 2022

B R Stainton Secretary 16[th] June 2022

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GROWING PLACES - BERKSHIRE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022

Notes
2022
£
INCOME
Sale of plants
Sale of Christmas wreaths
Sale of van
6,171
775
500
Donations
Sale of clothing
TOTAL INCOME
4
5,021
750
13,217
EXPENDITURE:
Seeds and compost
Clothing
Van insurance
Van Tax
Van repairs
Repairs to equipment
New van and equipment
Subsistence
Sundry expenses
TOTAL EXPENDITURE
5,680
750
699
550
428
66
6,389
157
134
14,853
417
NET (EXPENDITURE)/ INCOME
FOR THE YEAR
(1,636)		 2021
£
5,665
552
-
2,305
-
8,522
4,005
-
493
265
1,184
1,790
111
1
8,266
256

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GROWING PLACES - BERKSHIRE

NOTES TO THE ACCOUNTS

1. BASIS OF PREPARATION

The Accounts are prepared on a receipts and payments basis under the historical cost convention in accordance with applicable accounting standards, the Statement of Recommended Practice for Charities 2005, the Foundation Constitution and comply with the Charities Act. The accounts for the previous year were prepared on an accruals basis and the balance of reserves brought forward previously reported at 1 April 2020 has been amended as follows:

----- Start of picture text -----
£ £
Opening balance at 1 April 2020 as previously 9,562
reported
Less:
Net value of fixed assets at 31 March 2020 729
Adjustment for prepayments at 31 March 2020 498
Write off of stock at 31 March 2020 2,758 3,985
Amended opening reserves 5,577
----- End of picture text -----

Net income for year ending 31 March 2021 previously reported has been amended as follows:

----- Start of picture text -----
£ £
Net income for the year ended 31 March 2021 1,520
previously reported
Add:
Depreciation of fixed assets 619
2,139
Less:
Write off of fixed assets purchased during the year 1,366
Net increase in prepayments 336
increase in value of stock during the year 181 1,883
Amended net income for the year 256
----- End of picture text -----

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GROWING PLACES - BERKSHIRE Page 11 of 12

GROWING PLACES - BERKSHIRE

NOTES TO THE ACCOUNTS (cont’d)

2. GRANTS

There were no Grants to any external organisation during the year.

3. FUNDS

GPB has only one fund which is an unrestricted income fund. The purpose of the fund is to enable the provision of therapeutic opportunities, training and constructive work experience in horticulture for adults with learning disabilities

4. DONATIONS

During the year ended 31 March 2021 £520 was received from a sponsor for a new tool shed which was purchased in the current financial year.

5. SUM UP MACHINE

In April 2021 a SumUp card payment system was purchased for £106. Approximately 50% of all sales income now is taken using SumUp. This has removed the potential for physical loss of cash or misappropriation and enables easier purchases and donations: many purchasers did not have sufficient cash, so we considered that we were losing sales opportunities. There is a low operating cost of 1.7% of sales value.

END of Report and Accounts

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