2021-07-31-accounts

Charity Registration No. 1098378

TIPTON LITTER WATCH

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2021

TIPTON LITTER WATCH

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

lan Jones (Chair) Lindsay Richmond (Vice Chair) Jane Mitchell- Barnes Adam Lloyd Joanna Haydon Shane Allen

Appointed 20 Nov 2020

Appointed 15 Sept 2020 Appointed 20 Nov 2020 Appointed 20 Nov 2020

Charity number 1098378

Principal address

Bankers

C/O Circo Eagle Transfer Hub Danks Way Tipton West Midlands DY4 7BT

Barclays Bank PLC West Bromwich Branch 313 High Street West Bromwich West Midlands B61 8LP

TIPTON LITTER WATCH

CONTENTS

	Page
Trustees' report	1-3
Independentexaminer's report	4
Statement of financial activities	5
Balance sheet	6
Notestotheaccounts	7-11

TIPTON LITTER WATCH

TRUSTEES' REPORT FOR THE YEAR ENDED 31 JULY 2021

The Trustees present their report and financial statements for the year ended 31 July 2021.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's constitution, applicable law and the requirements of the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005.

Objectives and activities

The object of the charity is to promote the conservation, protection and improvement of the environment for public benefit, nominally in Sandwell and the surrounding areas.

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

The aims adopted by the charity to achieve these objects are as follows:

1)To promote practical measures and encourage partnerships to eliminate litter. 2)To support and improve the general house keeping of the local area.

3)To raise public awareness in matters relating to the benefits of sustainable waste management practices.

The trustees achieve these aims by the employment of a Project Manager who, as well as giving direct support to the public, also consults with partners and advises volunteers throughout the borough.

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TIPTON LITTER WATCH TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 JULY 2021

Achievements and performance In my first year, as Chair for Litter Watch | am immensely proud how resilient the staff have been. With the arrival of the Covid-19 Pandemic severely affecting our service we continued to grow as an organisation and expand our volunteer data base far beyond our expectations.

However, like other charities across the UK, the pandemic was wide reaching implications on the governance, delivery and financial sustainability of our charity.

• The Trustees and Chief Officer identified the effect of Covid-19 and associated risks. We continued to implement our risk management plan and the Governments social distancing rules, on how our Charity, staff, volunteers and service delivery would be impacted for the rest of the financial year. The social and economic impact of the pandemic had wide reaching implications on staff members and key partners. 1. Operationally, the delivery of some of Litter Watch's key community projects were cancelled to limit the spread of the virus. For example, the Eco Bus (with schools), Big Spring Clean (community) and furlough of staff members associated with those projects.

• 1. Where necessary, we encouraged everyone to work from home and organised virtua! meetings with key partners to limit the spread of the virus, however, we were aware this could have posed low morale, mental health and wellbeing concerns for our staff and volunteers — from team to solo working.

• Our usual project delivery would change forever. We had to rethink how well-loved projects could be delivered and how we could continue with our much-needed work. Our mass clean-ups (Big Spring Clean) seamlessly transformed into our Adopt a Street initiative, recruiting more volunteers and increasing our volunteer count to over 1700.

• We continued to work with food-based projects, such as Incredible Surplus (RJFP) and Fareshare distributing over 5200 meals to our volunteers and supporters.

In September 2020, we were finally allowed to deliver our horticulture course, albeit socially distanced. This was aimed at unemployed people. We had 12 people sign up but due to Covid only 8 attended. All were successful in completing the course and achieving their qualification.

| would like to thank our Chief Officer for her ongoing hard work and our volunteers for their support. We continue to strive forward with our partnership with Serco and Sandwell Council ensuring that Sandwell is kept clean and tidy.

Financial review

The trustees have decided that an independent examination of the accounts should be carried out. This is permitted by both the Constitution and the Charities Act 2011.

Income received for the year amounted to £110931 and resources expended amounted to £117279.

The charity's financial position at the end of the year was satisfactory and was sufficient to meet its ongoing items of expenditure, future commitments and obligations.

Funding for the charity has been secured until 31 March 2022.

No other important significant events affecting the finances or operation of the charity have occurred between the balance sheet date and the signing of this report.

It is the policy of the 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 ’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.

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TIPTON LITTER WATCH

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 JULY 2021

There are no specific restrictions imposed by the constitution. There are no specific investment powers set out in the constitution.

To continue with the existing objects of the charity and to expand litter watch across the Sandwell Borough.

Structure, governance and management

The charity whose operational name is 'Tipton Litter Watch' is governed by a constitution adopted by the members on the 26th April 2003.

The Management Committee is elected annually by members of the charity. There is to be a minimum of three Trustees elected at one time to manage the charity.

The Trustees who served during the year were:

Lindsay Richmond (Vice Chair)

Jane Mitchell-Barnes

lan Jones (Chair) (Appointed 20 November 2020) Adam Lloyd (Appointed 15 September 2020) Joanna Haydon (Appointed 20 November 2020) Shane Alien (Appointed 20 November 2020)

The committee meets as and when required but not less than once every three months and this meeting usually requires the co-ordinator's presence.

The Trustees' repprt was appyoyed by the Board of Trustees.

lan Jones (Chair) Trustee Dated: 30 May 2022

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TIPTON LITTER WATCH

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TIPTON LITTER WATCH

| report on the financial statements of the for the year ended 31 July 2021, which are set out on pages 5 to 11.

Respective responsibilities of Trustees and examiner

The ’s Trustees are responsible for the preparation of the financial statements. The charity's Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

• (i) | examine the financial statements under section 145 of the 2011 Act;

(ii) to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and (iii) to state whether particular matters have come to my attention.

Basis of independent examiner's report

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 financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the financial statements present a ‘true and fair view’ and the report is limited to those matters set out in the next statement.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

| understand that this has been done in order for the financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

• In connection with my examination, no other matter except that referred to in the previous paragraph has come to my attention: (a) which gives me reasonable cause to believe that in any material respect the requirements: (i) to keep accounting records in accordance with section 130 of the 2011 Act; and (ii) to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the 2011 Act;

• have not been met or

• (b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

• _

Nigel Kirkham FCCA

Neal & Co Business Services Limited Shakespeare Buildings 26 Cradley Road Cradley Heath West Midlands B64 6AG

Dated: 30 May 2022

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TIPTON LITTER WATCH

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

		Unrestricted	Unrestricted	Unrestricted
		funds	©	funds
		2021		2020
	Notes	£		£
Income and endowments from:
Donations and legacies	2	109,131		101,201
Other incoming resources	3	1,800		401
Total income		110,931		101,602
Expenditure on:
Charitable activities	4	117,279		105,365
Net expenditure forthe year/
Netmovement in funds		(6,348)		(3,763)
Fund balances at 1 August 2020		61,958		65,721
Fundbalancesat31July2021		55,610		61,958

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

All income and expenditure derive from continuing activities.

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TIPTON LITTER WATCH

BALANCE SHEET

AS AT 31 JULY 2021

		2021		2020
	Notes	£	£	£	£
Fixed assets
Tangible assets	7		76		102
Current assets
Debtors	8	10,600		10,600
Cash at bank and in hand		51,219		64,813
		61,819		75,413
Creditors: amounts falling duewithin
one year	9	(6,285)		(13,557)
Net currentassets			55,534		61,856
Total assets less current liabilities			55,610		61,958
incomefunds
Unrestricted funds			55,610		61,958
			55,610		61,958

The financigl statements were approved by the Trustees on 30 May 2022

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lan Jones (Chai A
Trustee
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TIPTON LITTER WATCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2021

• 1 Accounting policies

Charity information

Tipton Litter Watch promotes the conservation, protection and improvement of the environment for the public benefit.

• 1.1 Accounting convention

The accounts have been prepared in accordance with ‘the Charities Act 2011' 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)” (as amended for accounting periods commencing from 1 January 2016). The is a Public Benefit Entity as defined by FRS 102.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the . Monetary amounts 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 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 .

• 1.4 Incoming resources

Income is recognised when the 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 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 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.

• 1.5 Resources expended

Resources expended on charitable activities include all costs incurred in the pursuit of the charitable objects of the registered charity. Expenditure is recognised when a liability is incurred.

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TIPTON LITTER WATCH

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

• 1 Accounting policies

(Continued)

• 1.6 Tangible fixed assets Tangibie 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 fess their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment

25% Reducing balance

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 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.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

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TIPTON LITTER WATCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2021

2 _ Donations and legacies

		Unrestricted	Unrestricted
		funds	funds
		2021	2020
		£	£
	Donations and gifts	3,096	925
	Grant Income	106,035	100,276
		109,131	101,201
3	Other incoming resources
		Unrestricted	Unrestricted
		funds	funds
		2021	2020
		£	E
	Other income	1,800	401
4	Charitable activities
		Raising public	Raising public
		awareness	awareness
		of the	ofthe
		environmen	environmen
		t	t
		2021	2020
		£	£
	Staff costs	84,171	80,347
	Depreciation and impairment	26	34
	Admin expenses	33,082	24,234
		117,279	104,615
	Share ofgovernance costs (see note )	-	750
		117,279	105,365

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TIPTON LITTER WATCH

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

5 ‘Trustees

None of the Trustees (or any persons connected with them) received any remuneration during the year.

6 Employees

The average monthly number of employees during the year was:

		2021	2020
		Number	Number
		4	3
	Employment costs	2021	2020
		£	£
	Wages and salaries	79,760	76,667
	Social security costs	4,411	3,680
		84,171	80,347
7	Tangible fixed assets
		Fixtures, fittings&equipment
			£
	Cost
	At 1 August2020		768
	At 31 July 2021		768
	Depreciation and impairment
	At 1 August2020		666
	Depreciation charged in the year		26
	At 31 July2021		692
	Carrying amount
	At 31 July 2021		76
	At31July2020		102

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TIPTON LITTER WATCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2021

8	Debtors
		2021	2020
	Amounts falling due within one year:	£	£
	Trade debtors	10,600	10,600
9	Creditors: amounts falling due within oneyear
		2021	2020
		£	£
	Othertaxation and social security	877	2,442
	Accruals and deferred income	5,408	11,115
		6,285	13,557

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