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← Heart of BS13 Ltd

2022-03-31-accounts

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Trustees’ Report and Financial Statements __ for the year ended 318*March 2022

Charity Number 1098338 Company Number 03845230

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Trustees’ Annual Report

The Trustees present their Annual Report and Financial Statements of Heart of BS13 for the year ended 31st March 2022,

CONTENTS

Page

  1. Reference and Administrative Information

  2. Structure, Governance and Management

  3. Objects and Activities

  4. Achievements and Performance 6. Financial Review

  5. Statement of Responsibilities of Trustees 8. Independent Examiner's Report

  6. Statement of Financial Activities 10. Balance Sheet 11. Notes to the Accounts

Reference and Administrative. a : Informationa Charity name: Heart of BS13 Ltd Charity Registration Number: 1098338 Company Registration Number: 03845230 Registered Office and Operational Address: The Gatehouse Centre, Hareclive Road, Hartcliffe, Bristol BS13 9JN

Trustees 2021-22 David Croom - Chair Steven Gibson Hannah Shephard-Lewis (appointed 21% January 2022) Tim Peacock - Treasurer Phil Haughton Rachael Marsh (resigned 17" March 2022)

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Structure, Governance & Management Governing Document The organisation is a registered charity and a company limited by guarantee. Founded as an unincorporated association called Hartcliffe Health and Environmental Action Group in 1990, it was incorporated on 21st September 1999 and registered as a charity on 3rd July 2003. The company was established under a Memorandum of Association (amended on 29th November 2002), which established — the objects and powers of the company, and is governed under its Articles of Association.

Following a Special Resolution of the members, the charity changed its name to Heart of BS13 Ltd on 4" October 2019.

The trustees of the Charity, who are also the Directors of the Company for the purposes of Company Law, exercise all the powers of the Charity and Company. During the year, the Trustees delegated responsibility for the day to day running of the charity to the Executive Director, Georgina Perry.

Recruitment and Appointment of Trustees

All Trustees were nominated, seconded and appointed at an AGM. Anyone living, working or studying in the area of benefit may stand for election as a trustee.

Objects and Activities

Charitable Objects

To preserve and protect health and to educate the public about the environment in Hartcliffe and the surrounding area. .

Our Vision

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To reduce health inequality in BS13.

Our Mission

To align entrepreneurship and social purpose to challenge the structural inequalities that lead to poor health outcomes in BS13.

How our activities deliver public benefit

The Trustees have had regard to the Charity Commission's guidance on public benefit and endeavour to implement them in all the charity's work. All our activities are open to any local people who wish to improve their health and well-being. The numerous benefits of our services are outlined below. ,

Strategic Aims of the charity

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Our Values

In all our work we value:

Volunteers

Volunteers have had a variety of roles in the organisation including directors, service providers and advisors.

Partnership Working We believe that working with a range of statutory and voluntary sector organisations is central to developing high quality and sustainable services for this area. We work with many organisations, including:

Bristol City Council (Public Health, Allotments, Neighbourhoods and Communities); Local GPs, health visitors and social workers; Hartcliffe & Withywood Community Ventures;Partnership; Hawkspring;Community Knowle Access WestSupport HealthService; Association;Hartcliffe Knowleand Withywood West Health Park; Bristol Mind: Job Centre Plus; Domestic abuse services; Secondary mental health services; Children's Centres.

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Achievements and Performance This financial year has seen Heart of BS13 consolidate the work that was begun during the pandemic. Our focus is now entirely on the intersection between vocational learning, health improvement and environmental justice and we have launched two social enterprises to support our objectives.

From June 2021 onwards we formally launched our food programme, using the data from our pandemic food response to understand what people in the community want and need from us and tailoring outreach and support accordingly. We have been running a range of engagement initiatives that include the Slow Cooker Project, fundraising for and designing our new e-cargo bike shop, and holiday play initiatives for children under 11 and activity sessions for teenagers during the easter, half-term and long summer holidays that combine fun activities with delicious food options.

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In recognition of the fact that many in the community require ongoing support to tackle food poverty, we produce high quality, chef-prepared frozen meals that we sell across the city of Bristol to customers who recognise the injustices of food poverty and want to use their purchasing power to support struggling households. Any profits go towards running our Food Service plus a range of projects that enable families to cook well for less money. The food service supports up to 30 households with 200 free meals every week. People are able to use the service for between 8- : 12 weeks and we are seeing an increased demand as the cost of energy and food increases. . In February 2022 we signed the lease on a new joint venture between Heart of BS13 and Windmill Hill City Farm. Our new site, Hartcliffe City Farm is now under development, and we have located our cut flower, organic composting enterprises and horticulture engagement activities there. The team running and developing the work at the farm will be supported by our Stepping Up team and community volunteers who are the beating heart of our horticulture programme. We have 65 people who come to the gardens as volunteers throughout the spring, summer, and autumn. They work with our garden leads, getting involved in the closed loop composting system that we have been piloting and helping with the numerous tasks that are required to keep the gardens looking beautiful.

Participants and volunteers engage with Heart of BS13 for a variety of reasons, and over the past year at least 30 people have been referred via General Practice or specialist organisations into our green social prescribing project when they need additional help and support to deal with social isolation and poor mental health.

The past 12 months have seen the beginning of our climate action work, engaging with over 1,000 people from the BS13 community to understand what they know and want to know about the climate and biodiversity emergency as well to document and facilitate the future actions they wish to undertake. Our engagement process was driven by creativity, commissioning a selection of musicians, performance artists and creators who worked with young people (between the ages of 7-24) in BS13.

Through this coproduction process, the BS13 community have produced their own climate action plan and short film identifying key priorities which will help deliver Bristol’s 2030 carbon neutral ambition whilst also improving the quality of life for local residents. Alongside this we have re-designed one our much-loved community

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spaces to become the Heart of BS13 climate action hub — a fully disability accessible, landscaped amphitheatre, pathway and field kitchen that will become the focal point for climate activity learning and activity in BS13.

All that remains is to thank the Heart of BS13 team, volunteers and Board of Trustees for their exceptional work this year, and we look forward to seeing what the coming 12 months brings for our organisation.

Financial Review The Charity's financial situation has remained stable during the year. Income closely matched expenditure, with a small surplus of £4,061 on Unrestricted Funds. With adequate reserves and budgeted expenditure kept within the available funds, the trustees consider that the charity is a going concern.

Principal Funding Sources

During the year, the charity received grants totalling £475,401 (2021 £475,401); these included £79,681 from Bristol City Council (2021 £158,056), £145,152 from Big Lottery (2021 £144,015), £30,794 from the Climate Action Fund (2021 £30,022), £417,500 from the John James Foundation (2021 £10,000), £37,200 from Quartet (2021 £27,750), £69,456 from Enovert (2021 nil), £10,000 from Merchant Venturers (2021 nil), £13,000 from Power to Change (2021 nil), £10,000 from RSA Climate Change (2021 nil), £12,500 from Wesport (2021 £1 ,512), £10,000 from BNSSG Vaccinations (2021 nil), and £12,933 from the Energy Savings Trust (2021 nil).

Reserves Policy

The trustees have established a policy whereby the unrestricted funds should be between 3 and 6 months of resources expended, which roughly equates to between £75,000 and £150,000. At the balance sheet date free reserves amounted to £80,641 (2021 £73,559). This figure is below the target level; however two designated reserve funds have been set up: one is a General Reserve fund (£15,000 at the balance sheet date [2021 £10,000]), and the other is a Redundancy Fund (£26,000 at the balance sheet date [2021 53,092]) which is sufficient to meet statutory redundancy and staff notice payments.

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Statement of Responsibilities of the Trustees

Trustees are required 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 the incoming resources and application of resources, including the net income or expenditure, of the charitable company for the year. In preparing those financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Companies Act 2006.

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. The trustees confirm that to the best of their knowledge there is no information relevant to the Independent Examination of which the Examiners are unaware.

The trustees also confirm that they have taken all necessary steps to ensure that they themselves are aware of all relevant financial information and that this information has been communicated to the Examiners. Members of the charity guarantee to contribute an amount not exceeding £10 to the assets of the charity in the event of winding up. The total number of such guarantees at 31st March 2021 was 6 (2020 - 6). The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

Approved by the trustees on 18' September 2022 and signed on their behalf by:

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David Groom (trustee) Tim Peacock (trustee)
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Independent examiner's report to the trustees of
Heart of BS13
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| report to the charity trustees on my examination of the accounts of the Company for the year ended 31* March 2022. .

Responsibllities 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, | 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 | have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement Since the Company's gross Income exceeded £250,000 your examiner must be a member of a body listed In section 145 of the 2011 Act. | confirm that | am qualified to undertake the examination because | a member of the Institute of Chartered . Accountants In England and Wales (ICAEW), which is one of the listed bodies. | have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 4. 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)].

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| 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.
Darwrt Aas. LOAN anECAek 5% September_ 2022
Dick Maule FCA
3 Penlee View Terrace
Penzance TR18 4HZ
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Heart of BS13

Statement of Financial Activities (incorporating Income & Expenditure Account) Year to 31st March 2022

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|||||||||| |---|---|---|---|---|---|---|---|---| |Restricted|Unrestricted|Total|Total| |funds|funds|funds|funds| |2022|2022|2022|2021| |[see|Note|12]| |Notes|£|£|£|£| |Income| |Donations|{2]|14,759|100|14,859|34,313| |Charitable|activities|[3]|493,457|4,289|497,746|492,999| |Investments|-|47|47|254| |Total|Income|508,216|4,436|§12,652|527,566| |Expenditure| |Fundraising|costs|[4]|-|-|-|40| |Chanitable|activities:| |Climate|&|environmental|action|85,966|58|86,024|30,128| |Food|and|nutnition|404,791|317|405,108|377,089| |Mental|health|7,513|-|7,513|71,272| |Physical|health|-|-|-|-| |Total|charitable|activities|[5]|498,270|375|498|645|478,490| |Total|Expenditure|498,270|375|498,645|478,530| |———_|a|ee|ee| |Net Income|/|(Expenditure)|9,946|4,061|14,007|49,036| |Transfers|between|funds|-|-|-|-| |Net Movement|in|Funds|9,946|'|4,061|14,007|49,036| |Total|funds|brought|forward|171,397|73,559|244,956|195,921| |Total|funds|carried|forward|181,343|77,620|258,963|244,956|

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Heart ofBS13
Balance Sheet
As at31stMarch2022 Notes 2022
£		 Company no:03845230
2021
£
FixedAssets [6] 436,190 66,101
CurrentAssets
Cash atbankand on hand
Debtorsand prepayments
Stock forresale		 [7] 117,935
15,681
2,467		 188,064
4,734
884
136,084 193,683
Current Liabilities
Creditors and accruals		 [8] 13,341 14,827
NetCurrentAssets 422,773 478,855
NetAssets 258,963 244,956
Statement offunds
Unrestricted funds:
Generalfunds
Designated funds		 (9)
[9]		 39,641
41,000		 10,467
63,092
Restrictedfunds [9] 178,322 171,397
258,963 244,956

The company is exempt from the requirements relating to preparing audited accounts in accordance with'Section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Cornpanies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

Approved by the Board of Trustees on ‘st September 2022 and signed on its behalf by

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David Croom
Trustee
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Tim Peacock Trustee

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Heart of BS13 Notes to the Accounts Year to 31st March 2022

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{1] Principal Accounting Policies

The principal accounting policies adopted In the preparation of the financial statements are set out below.

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|||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |(a)|Basis|of|preparation| |The|financial statements|have|been|prepared|in|accordance|with|the Accounting|and|Reporting|by|Charities:| |Statement|of Recommended|Practice|applicable|to|charities|preparing|thelr accounts|in|accordance|with|the| |Financial|Reporting|Standard|applicable|in|the|UK and|Republic|of|treland|(FRS|102) 2nd|edition|and|the| |Charitles|Act|2011|and|the|Companies|Act 2006.| |Heart of BS13|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| |(b)|Preparationrelevant accountingof the|accountspolicy note(s).on|a|going|concem|basis| |The|charity's|general|funds|remained|in|surplus|throughout|the|year,|and|there|are|adequate|designated|funds|to| |cover any|unexpected|drop|in|funding.|Budgeted|expenditure|is|planned|each|year within|available|funds.| |Therefore|the|trustees|are|satisfied|that|the|charity|is|a|going|concem|on|an|ongoing|basis,| |(c)|Income| |Income|ts|recognised|when|the|charity|has|entitlement|to|the|funds,|any|performance|conditions|attached|to|the| |items|of Income|have|been|met,|It|ls|probable|that|the|income|will be|received|and|the|amount|can|be|measured| |reliably.| |Income|from|grants|Is|recognised|when|the|charity|has|entitlement|to|the|funds,|any performance|conditions| |attached|to|the|grants|have|been|met,|It|is probable|that the|income|will be|received|and|the|amount|can|be| |measured|reliably|and|is|not|deferred.| |Income|received|in advance|of activities|Is deferred|until {he|criteria for income|recognition|have|been|met (see| |(d)|Note|8).| |‘|Donated|services|and|factlitles| |Donated|professional|services|and|facililes|are|recognised|as|income|when|the|charily|has|contro!|over the|item,| |any conditions|associated|with|the|donated|item|have|been|met,|the|recelpt|of economic|benefit|from|the|use|by| |the|charity|Is|probable|and|that economic|benefit|can|be|measured|rellably.|There|were|no such|donations|during| |the|year|in|question.|In|accordance|with|the|Charitles|SORP|(FRS|102),|the|general|volunteer|time|of trustees| |and|volunteers|is|not recognised|with|any monetary value.| |(e)|Interest|receivable| |Interest on|funds|held|on|deposit|Is|included|when|receivable|and|the|amount|can|be|measured|reliably by|the| |(f)|charity;Eund|Accountingthis|is normally upon|notification of the Interest pald or payable by the Bank.|‘| |[i]|Unrestricted|funds|are|available|for use|at|the|discretion|of the|trustees|in|furtherance|of the|general|objectives| |of the|charity.| |{li]|Designated|funds|are|unrestricted|funds|set|aside|by the|Management Committee|for particular purposes.| |{iil]|Restricted|funds|are|subjected|to|restrictions|on|thelr expenditure|imposed|by the|donor or through|the|terms| |(a)|ofExpenditure an appeal.|Oo| |Expenditure|is recognised|once|there|Is|a|legal|or constructive|obligation|to|make|a|payment|to|a|third|party,|it|Is| |probable|that|settlement|will|be|required|and|the|amount|of the|obligation|can|be|measured|reliably.|The|charity|Is| |not|registered|for Value Added|Tax,|therefore|all|expenditure|is|expressed|inclusive|of VAT.|Expenditure|is| |classified|under|the|following|activity headings:| |[i]|Costs|of ralsing|funds|comprise|the|costs|associated|with|attracting|voluntary income|and|the|costs|of|trading| |for fundraising|purposes.|There|were|no|such|costs|during|the|year|in|question.| |(i]|Charitable|expenditure|comprises|those|costs|Incurred|by|the|charity|in|the|delivery|of|its|activities|and| |services|for|its|beneficlaries.|It|includes|both|costs|that can|be|allocated|directly|to|such|activities,|and|those| |costs|of an|indirect|nature|necessary|to|support|them.| |{Ill]|Other expenditure|represents|those|[tems|not|falling|into|any other heading.|There|were|no|such|costs|during| |(h)|Allocationthe|yearinof question. support|costs| |Support|costs|are|those|functions|that|assist|the|work|of|the|charity but|do|not|directly|undertake|charitable| |activities,|These|include|office|costs,|finance,|personnel,|payroll and|govemance|costs|which|support|the|charity's| |(i)|FixedcharitableAssetsactivities.| |Tang)ble|fixed|assets|are|written|off over the|expected|useful|life|of the|asset,|at 50%|per annum on|the|straight| |line|method.|However,|for buildings and|improvements|to|property,|this|Is|at 5%|on|the|reducing|balance|method.| |Individual|items|costing|less|than|£1,000|are|not|treated|as|fixed|assets.| |()|Taxation| |The|charity|is|exempt|from|tax|on|income|and|gains|falling|within|section|505|of the|Taxes|Act|1988|or| |section|252|of the|Taxation|of|Chargeable|Gains|Act|1992|to|the|extent|that|these|are|applied|to|its|charitable| |objects.| |(k)|Debtors|;| |Trade|and|other debtors|are|recognised|at|the|settlement|amount|due|after any|trade|discount|offered.|

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Heart of BS13 Notes to the Accounts (cont.) Year to 31st March 2022 () Cash at bank and in hand Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

() Cash at bank andbank and in handhand
Cash at bank andbank andand cash in hand includes cash andand short term highlyterm highlyhighly liquid investments with a short maturity of threethree
months or less from theor less from theless from thefrom thethe date of acquisitionacquisition or opening of the depositopening of the depositof the depositthe depositdeposit or similar account.similar account.account.		 Cash at bank andbank and in handhand
Cash at bank andbank andand cash in hand includes cash andand short term highlyterm highlyhighly liquid investments with a short maturity of threethree
months or less from theor less from theless from thefrom thethe date of acquisitionacquisition or opening of the depositopening of the depositof the depositthe depositdeposit or similar account.similar account.account.
(n) Creditors are recognised where the charityhasa presentobligation resulting froma pasteventthat will probably
result in the transferoffunds to.a third partyandtheamountdue to settle theobligation canbe measured orestimated
reliably. Creditors are normailyrecognised attheirsettlement amountafterallowing foranytradediscounts due.
FinanclalInstruments
The charityonlyhasfinancial assetsandfinancial iabllities ofa kind thatqualifyasbasic financialinstruments.Basic
financial instruments are Initiallyrecognised attransactionvalue and subsequentlymeasured attheirsettlementvalue.
[2] Incomefrom donations
2022
2022
2022
2021
Restricted
Unrestricted
Total
Restricted
£
£
£
Individual donations
14,759
100
14,859
31,019
Corporate donations
-
-
-
3,148		 2021
2021
Unrestricted
Total
£
146
31,165
-
3,148
14,759
100
14,859
34,167		 146
34,313
[3} Incomefromcharitable activities
2022
2022
2022
2021
Restricted
Unrestricted
Total
Restricted
£
£
£
Govemmentgrants
99,840
“
99,840
191,056
Othergrants
318,926
4,289
323,215
274,845
Activities income
699
-
699]:
1,930
Sales ofallotmentproduce
73,992
-
73,992
14,568
Sundry income
-
-
-
4,100
;
493 457
4,289
497,746
480,499		 2021
2021
Unrestricted
Total
£
-
191,056
12,500
284,345
-
1,930
-
14,568
-
4,100
42,500
492,999
The charityreceivesgoverment grants, definedasfunding from BristolCityCounciland the NHS, tosupport itswork
promoting physicaland mentalhealth and nutrition, The totalvalue ofsuch grants In the period ending 31 March 2022
was£99,840 (2021 £157,556). There areno unfulfilled conditions orcontingencies attaching tothese grants In 2021-22
[4] Analysis ofexpenditureonfundraising
2022
-
2021
Feestopaymentplatforms
-
40
[5] Analysis of expenditure on charitable activities
,		 "
Climate &
environment
Food and
Mental
action
nutrition
health
Total
2022
2022
2022
2022		 Total
2021
[see Note 12}
Direct costs:
£
£
£
£
Wagesand salaries
21,432
191,758
6,449
219,639
Activitiesandequipment
~
41,625
41,582
-
53,208
Donation to Entrustproject
40,000
-
-
10,000
Paymentstobeneficiaries
12,805
1,310
-
14,115
Creche and childcare
-
18
-
18
Resources
4
4,825
-
4,830
Training
189
4,150
-
4,338
Professional fees
4,873
1,252
225
3,350
Publicity
25
4,364
-
4,386
Recrultment
204
254
-
455
Refreshments
84
556
-
619
Travel expenses
440
237
-
378
Volunteerexpenses
‘50
85
5
140
Rent, rates, heat& light
1,079
13,340
301
14,720
Depreciation
5,318
16,886
-
22,204
Loss on disposal
-
14,760
-
14,760		 £
202,363
90,542
-
21,508
56
3,268
3,123
14,612
6,277
193
35
499
844
8,375
40,935
-
TotalDirectCosts
64,805
289,374
6,980
361,159		 362,628

(12]

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NotesHeart toof theBS13 Accounts (cont.)

Year to 31st March 2022

(5) Analysisofexpenditure on charitable activities (continued)
Climate &
environment
Food and
action
nutrition		 (5) Analysisofexpenditure on charitable activities (continued)
Climate &
environment
Food and
action
nutrition		 (5) Analysisofexpenditure on charitable activities (continued)
Climate &
environment
Food and
action
nutrition		 (5) Analysisofexpenditure on charitable activities (continued)
Climate &
environment
Food and
action
nutrition		 Mental
health		 Total Total
2022 2022 2022 2022 2024
{see Note 12]
Support costs:
Wages and salaries
Subscriptions
Rent, rates, heat& light
Cleaning & refuse
Telephone
Repairsand renewals
ITsupport and software
Postage and stationery
Insurance
Consultancy fees		 £
12,771
-
234
3
194
260
894
233
567
5,901		 £
81,864
165
9,567
1,089
4,374
1,365
5,774
4,743
2,458
8,909		 £
364
-
116
-
54
-
-
-
-
-		 £
94,999
165
9,916
4,092
1,622
4,625
6,669
1,976
3,024
14,810		 £
71,1868
347
15,916
1,098
2,169
5,676
6,132
2,560
2,676
2,535
Accountancy
Marketing
Fee forindependent Examinatior
Bankcharges
Sundry		 84
-
58
19
4		 456
-
317
633
20		 -
-
-
-
-		 - 540
-
375
652
21		 242
4,525
375
404
40
TotalSupportCosts 21,219 115,734 533 137,486 115,863
Total Charitable Expenditure 86,024 405,108 7,513 498,645 478,490
Support costs are apportioned between the charitable activities according to staff time spenton each activity.
{6] Tangible Fixed Assets Equipment Improvements
to property		 Roundhouse Vehicles Total
2022		 Total
2021
[see Note 12}
Cost
Opening balance
Additions
Disposals		 40,653
3,018
-		 32,959
14,823
(17,216)		 39,051
77,105
-		 -
42,108
-		 112,662
107,054
(17,216)		 81,179
31,483
-
43,671 30,566 116,155 42,108 202,499 112,662
Depreciation
Opening balance
Charge for the year
Eliminated on disposals		 32,782
9,380
-		 3,984
1,452
(2,456)		 9,798
5,318
-		 -
6,054
-		 46,561
22,204
(2,456)		 35,626
10,935
_
: 42,162 2,977 15,116 6,054 66,309 46,561
NetBookValueat31/03/22: 1,509 27,589 104,039 6,054 136,190 66,101
[7] Debtors and prepayments 2022 2021
Sundry debtors 6,915 1,667
Prepayments
;		 8,767 3,067
15,681 4,734
[8] Creditors
and accruals		 2022 2021
Amounts due within 12 months:
Trade creditors		 £
4,790		 £
4,905
PAYE & National Insurance 5,488 -
Accrued staff holidaypay
Accruals		 2,358
675		 8,872
1,050
13,311 14,827

[13]

i | : | : i ; : P| : : : fg i : | : Bal : : | i | : : : i | ‘ i i i : 24 i i : : i i : : i i E ; : | ; : | i F i | i | : i : | : ; | i j -—

Heart of BS13 Notes to the Accounts (cont.) Year to 31st March 2022

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |[9]|Movements|in|funds|Balance|at|Transfers|Balance|at| |(for previous|year,|see|Note|11)|31/03/2021|Income|Expenditure|between|funds|31/03/2022|:| |Restricted|Funds:|Revenue|e|£|£|£|i| |Kitchen|Garden|Enterprise|14,988|159,799|(156,951)|(14,823)|3,014|;| |Food|Security|26,710|210,216|(213,872)|(15,126)|7,927|:| |Positive|Minds|12,763|-|(12,763)|-|-|P|| |Climate|&|environment|action|50,835|438,201|(80,741)|(77,105)|31,190|:|:| |Restricted|Funds:|Capltal|:| |Restricted|Assets|Fund|36,848|-|(31,646)|29,949|35,151|fg| |Roundhouse|Capita! Fund|29,253|-|(5,318)|77,105|104,039|i| |Total|Restricted|Funds:|171,397|508,216|(501,291)|-|178,322|:| |Unrestricted|Funds:|||:| |Designated|Funds:|Bal| |Redundancy|Provision|53,092|-|-|(27,092)|26,000|:| |Reserve|Fund|40,000|-|-|5,000|15,000|:||| |Total|Designated|Funds:|63,082|-|-|(22,092)|41,000|i| |General|Funds|10,467|4,436|2,646|22,092|39,641|||:| |Total|Unrestricted|Funds:|73,559|4,436|2,646|”|80,644|:|:| |Total Funds:|244,956|§12,652|(498,645)|-|258,963|i|

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Net expenditure on General Funds is negative due to a decrease in the accrued staff hollday pay (see Note 8). The Kitchen Garden Enterprise fund manages an allotment, helps people to grow their own food and promotes healthy eating. The Food Security project promotes healthy eating and supplies healthy organic food to local residents. This includes emergency food relief during the pandemic. The Posltive Minds project supported people with mental and emotional problems through a range of activitles. The Climate & Environment Action project concems activities aimed at mitigating climate change and other environmental problems. The Restricted Assets fund holds the residual restricted value of equipment, improvements to property and vehicles. The value of fixed assets purchased Is transferred from the respective restricted funds to separate them from the cash funds held. The Roundhouse capital fund holds the residual restricted value of a roundhouse that the charity bulit on the community allotment. The Redundancy Provision fund exists to provide for the costs of redundancy, should the charity be forced to close. These are calculated as the statutory redundancy payments that would be due to current staff. The Reserve fund exists to maintain an appropriate level of reserves in tine with the charity's Reserves Policy.

==> picture [338 x 128] intentionally omitted <==

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |[10]|Payments|to|trustees|and|related|party|transactions| |The|trustees|recelved|no|remuneration|or expenses|payments|during|the|year (2021|nil).| |One|trustee|made|a|donation|of £600|to|the|charity|(2021|nil).| |:|There were no other related|party transactlons during|the year.| |[11]|Staff costs|2022£|2021£| |Wages and|salaries|286,353|249,414| |Employer's|National|Insurance|21,285|15,623| |Employer pension|contributions|7,004|8,495| |314,639|—-273,532|

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The average number of staff employed during the year was 9 (2021: 16) and the average full time equivalent number of posts was 7 (2021: 10). No employee eamed over £60,000 per annum during the year. The key management personne! of the charity comprise the frustees and the Executive Director. The total employee benefits paid to the key management personnel during the year was £50,500 (2021 £38,596).

[14]

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Heart of BS13 Notes to the Accounts (cont.)

Year to 34st March 2022

[12] Detalled comparison with previous year

==> picture [362 x 632] intentionally omitted <==

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |Statement|of|Einanclal|Activities|2020-21|Restricted|Unrestricted|Total| |funds|funds|funds| |2021|2021|2021| |Notes|£|£|£| |Income| |Donations|(2]|34,167|146|34,313| |Charitable|activities|[3]|480,499|12,500|492,999| |Investments|-|254|254| |Total|Income|514,666|42,000|527,566| |Expenditure| |Fundraising|costs|{4]|40|-|40| |Charitable|activities:| |Climate & environmental|action|30,091|38|30,128| |Food|and|nutrition|376,819|270|377,089| |Mental|health|71,205|67|71,272| |Physical health|-|-|-| |—|————|—| |Total|charitable|activities|[5]|478,115|375|478,490| |Total|Expenditure|478,155|375|478,530| |Net Income|/ (Expenditure)|36,510|12,525|49,036| |Transfers|between|funds|-|-|-| |Net MovementIn|Funds|36,510|12,525|49,036| |Total|funds|brought|forward|122,386|73,534|495,921| |——|——_—|—| |Total|funds|carried forward|158,897|86,059|244,958| |Analysis of expenditure|on|charitable|activities 2020-21| |Food|and|Mental|Physical|Total| |;|nutrition|health|health|2021| |Direct|costs:|£|£|£|£| |Wages and|salaries|15,487|137,445|49,431|202,363| |Activities and|equipment|2,443|87,965|134|90,542| |Payments|to|beneficiaries|-|21,508|-|21,508| |Creche|and|childcare|-|56|-|56| |Resources|11|3,257|-|3,268| |Training|140|2,729|253|3,423| |Professional|fees|5|14,598|fe)|14,612| |Publicity|164|5,739|373|6,277| |Recruitment|-|144|48|193| |Refreshments|1|33|1|35| |Travel expenses|1|496|2|499| |Volunteer expenses|-|844|-|844| |Rent,|rates,|heat &|ght|-|8,375|-|8,375| |Depreciation|-|10,935|-|10,935| |Total|Direct|Costs|18,253|294,124|50,251|362,628| |Support costs:|£|£|£|£| |Wages|and|salarles|8,335|50,575|12,258|71,169| |Subscriptions|26|251|70|347| |Rent,|rates,|heat &|light|455|12,620|2,844|15,916| |Cleaning|7|1,076|16|1,098| |Telephone|190|1,374|605|2,169| |Repairs|and|renewals|443|4,008|1,224|5,676| |IT support and|software|658|4,544|933|6,132|

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[15]

Heart of BS13 Notes to the Accounts (cont.} Year to 31st March 2022 [12] Detailed comparison with_ previous year (continued)

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;

Heart of BS13BS13
Notes to the Accountsthe AccountsAccounts (cont.}
Year to 31st March 2022

[12] Detailed comparison with previous year (continued)year (continued)(continued)		 Heart of BS13BS13
Notes to the Accountsthe AccountsAccounts (cont.}
Year to 31st March 2022

[12] Detailed comparison with previous year (continued)year (continued)(continued)		 Heart of BS13BS13
Notes to the Accountsthe AccountsAccounts (cont.}
Year to 31st March 2022

[12] Detailed comparison with previous year (continued)year (continued)(continued)		 Heart of BS13BS13
Notes to the Accountsthe AccountsAccounts (cont.}
Year to 31st March 2022

[12] Detailed comparison with previous year (continued)year (continued)(continued)		 Heart of BS13BS13
Notes to the Accountsthe AccountsAccounts (cont.}
Year to 31st March 2022

[12] Detailed comparison with previous year (continued)year (continued)(continued)
Analysis ofexpenditure on charitable activitles2020-21 (continued)
Foodand
nutrition		 Mental
health		 Physical
health		 Total
2021
Postage and stationery 203 2,003 354 2,560
insurance
Consultancy fees		 244
789		 1,761
642		 674
4,104		 2,676
2,535
Accountancy
Marketing
Fee for Independent Examination
Bankcharges
Sundry		 24
458
38
8
-		 174
3,247
270
384
40		 43
821
67
13
-		 242
4,525
375
404
40
TotalSupport Costs
Total Charitable Expenditure		 . 11,876
30,128		 82,965
377,089		 21,022
71,272		 115,863
478,490
Tangible Fixed Assets 2020-21 Equipment Improvements
to properly		 Roundhouse Totals
Cost
Opening balance
Additions		 £
24,912
15,744		 £
17,216
15,743		 £
39,051
-		 £
81,179
31,483
Depreciation
Opening balance		 40,653
24,912		 32,959
2,456		 39,051
8,258		 112,662
35,626
Charge forthe year 7,870 1,525 1,540 10,935
32,782 3,981 9,798 46,561
NetBookValue at31/03/21: 7,871 28,978 29,253 66,101
Movements in funds2020-21 Balance at Transfers Balance at
Restricted Funds: Revenue
Physical activities
Kitchen Garden Enterprise
Community cooking project		 31/03/2020
£
1,859
13,329
5,942		 Income
£
-
433,699
-		 Expenditure
£
(1,859)
(116,299)
(5,942)		 between funds
£
-
(15,7414)
-		 31/03/2021
£
.
14,988
-
Food Security
PositiveMinds
Climate & environment action		 31,535
21,233
2,935		 252,934
59,210
76,324		 (242,017)
(67,679)
(28,424)		 (15,743)
-
-		 26,710
12,763
50,835
Restricted Funds: Caplital
Restricted Assets Fund		 14,760 - (9,395) 31,483 36,848
Roundhouse Capital Fund 30,793 - (1,540) - 29,253
Total Restricted Funds: 122,386 522,166 (473,155) - 171,397
Unrestricted Funds:
Designated Funds:
Redundancy Provision 53,092 - - - §3,092
Reserve Fund 10,000 - - - 10,000
Total Designated Funds: 63,092 - - - 63,092
General Funds 10,442 5,400 (5,375) - 10,467
Total Unrestricted Funds: 73,534 5,400 (5,375) ” 73,559
TotalFunds: 195,921 527,566 (478,530) “ 244,956

[16]