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← Litter Watch

2023-07-31-accounts

Charity Registration No. 1098378

LITTER WATCH

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

LITTER WATCH

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees lan Jones (Chair)
Lindsay Richmond (Vice Chair)
Jane Mitchell-Barnes
Adam Lloyd
Joanna Haydon
Charity number 1098378
Principal address C/O Serco
Eagle Transfer Hub
Danks Way
Tipton
West Midlands
DY4 7BT
Independent examiner Neal and Co Business Services Limited
Shakespeare Buildings
26 Cradley Road
West Midiands
B646AG
Bankers Barclays Bank PLC
West Bromwich Branch
313 High Street
West Bromwich
West Midlands
B618LP

LITTER WATCH

CONTENTS

Page
Trustees’ report 1-2
Independent examiner's report 3
Statement offinancial activities 4
Balance sheet S
Notestotheaccounts 6-10

LITTER WATCH

TRUSTEES' REPORT FOR THE YEAR ENDED 31 JULY 2023

The Trustees present their report and accounts for the year ended 31 July 2023.

The accounts have been prepared in accordance with the accounting policies set in note 1 to the accounts and comply with the charity's governing document, 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).

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 specific activities the Charity should undertake in accounting year.

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.

Achievements and performance

This is my second report as Chair for Litter Watch. It has been another challenging year for the charity sector as a whole, as the effects of the pandemic continue to be felt.

My Chair's Statement is my opportunity, each year, to thank formally everyone who has been able to help so many individuals, families, schools and organisations across our local community. Everyone has played their part — from all my colleagues on the main board of trustees; volunteers and to the staff at Litter Watch.

Sadly, the Eco Bus was retired from duty after 12 years. We delivered environmental workshops to over 100,000 Sandwell school students in this time. Due to the age of the bus it did not fit with our ethos or vision, but we will continue to deliver environmental workshops with schools.

Our Adopt a Street campaign is still gaining momentum. Our volunteers are the essential backbone behind the work of Litter Watch, with over 2000 Volunteers giving well over 30,000 hours of their time in 2022/23. They have removed over 50 tonnes of litter off the streets of Sandwell.

We invited the local residents, professionals, and our colleagues from Sandwell Council to our allotment for our Sow, Plant, Grow, Eat project for people with mental health problems. We offer basic gardening techniques to teach peopie how to grow their own produce. As the cost of living continues to rise, being able to grow your own fresh tasty produce offers a cost-effective way of putting food on the table. Unfortunately, the Big Spring Clean did not take place again. This is the second year we were unable to deliver this award-winning campaign.

I'd like to thank Alicia Wingfield, our Chief Officer, for leading a dedicated team and the whole organisation through another demanding period. It's a pleasure to work with Alicia as she continues to drive the organisation forward and raise our profile, making sure our voice is heard.

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LITTER WATCH

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 JULY 2023

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 £82132 and resources expended amounted to £89586.

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 July 2023.

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

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 ‘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: lan Jones (Chair) Lindsay Richmond (Vice Chair) Jane Mitchell-Barnes Adam Lloyd Joanna Haydon Shane Allen (Resigned 16 December 2022)

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’ report was approved by the Board of Trustees.

lan Jones “7 Trustee

Dated: 15 September 2023

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LITTER WATCH

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LITTER WATCH

| report on the accounts of the Charity for the year ended 31 July 2023, which are set out on pages 4 to 10.

Respective responsibilities of Trustees and examiner

The Charity’s Trustees are responsible for the preparation of the accounts. 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 accounts under section 145 of the 2011 Act:

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 accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, 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 accounts 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 accounts 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 accounts 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:

Nigel Kirkham FOcA 30 NV P ipa, aot

Neal & Co Business Services Limited Shakespeare Buildings

26 Cradley Road Cradley Heath West Midlands B64 GAG

Dated: 15 September 2023

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LITTER WATCH

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 JULY 2023

2023 2022
Notes £ £
Income and endowments from:
Donations and legacies 2 82,132 84,191
Other incoming resources 3 - 1,502
Total income 82,132 85,693
Expenditure
on:
Charitable activities 4 89,586 91,718
Net expenditure for the year/
Netmovement infunds (7,454) (6,025)
Fund balances at 1 August 2022 49,585 55,610
Fundbalancesat31July2023 42,131 49,585

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

All income and expenditure derive from continuing activities.

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LITTER WATCH

BALANCE SHEET

AS AT 31 JULY 2023

2023 2022
Notes £ £ £ £
Fixed assets
Tangible assets 7 761 57
Current assets
Debtors 8 5,000 4,999
Cash atbank and in hand 39,712 47,780
44,712 52,779
Creditors: amounts falling due within 9
one year (3,342) (3,251)
Net current assets 41,370 49,528
Totalassets less current liabilities 42,131 49,585
Income funds
Unrestricted funds 42,131 49,585
42,131 49585

The accounts were approved by the Trustees on 15 September 2023 lan Jonesi Trustee

LITTER WATCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

Charity information

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

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 Charity is a Public Benefit Entity as defined by FRS 102.

The Charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The accounts 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 accounts are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

The accounts 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.

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

1.3 Charitable funds Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.

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 accounts.

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

1.4 Incoming resources

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

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

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

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LITTER WATCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2023

1 Accounting policies

(Continued)

Expenses include VAT where applicable as the company cannot reclaim it.

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

1.6 Tangible fixed assets

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

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

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.

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 Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

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LITTER WATCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2023

==> picture [490 x 451] intentionally omitted <==

----- Start of picture text -----
||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |1|Accounting|policies|(Continued)| |1.11|Retirement|benefits| |Payments|to|defined|contribution|retirement|benefit schemes|are|charged as|an expense|as they|fall|due.| |2|Donations|and|legacies| |2023|2022| |£|£| |Donations|and|gifts|203|3,500| |Grant|Income|81,929|80,691| |82,132|84,191| |Donations|and|gifts| |Other|203|3,500| |203|3,500| |Grants|receivable|for|core|activities| |Other|81,929|80,691| |81,929|80,691| |3|Other|incoming|resources| |2023|2022| |£|£| |Other income|-|1,502|

----- End of picture text -----

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LITTER WATCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2023

4 Charitable activities

2023 2022
£ £
Staffcosts 66,983 70,533
Depreciation and impairment
Admin expenses		 254
22,349		 19
20,416
88,746 90,968
Governance costs 840 750
Governance cost 840 750
89,586 91,718

5 Trustees

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

6 Employees

Number of employees The average monthly number employees during the year was:

2023 2022
Number Number
2 2
Employmentcosts
£ £
Wages and salaries 63,965 66,827
Social security costs 1,537 3,706
Otherpension costs 1,481 -
66,983 70,533

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LITTER WATCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2023

7 Tangible fixed assets

7 Tangible fixed assets
Fixtures, fittings&equipment
£
Cost
At 1 August2022 768
At 31 July2023 768
Depreciation and impairment
At 1 August 2022 711
Depreciation charged in the year (704)
At 31 July 2023 7
Carrying amount
At 31 July2023 761
At 31 July2022 57
8 Debtors
2023 2022
Amounts falling due within one year: £ £
Trade debtors 5,000 4,999
9 Creditors: amounts falling due within oneyear
2023 2022
£ £
Othertaxationand social security 1,278 1,199
Accruals and deferred income 2,064 2,052
3,342 3,251

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