Charity Règistration No. 1098378 LirrER WATCH ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024
LITTER WATCH LEGAL AND ADMINISTRATIVE INFORMATION Trustees lan Jones Ichair) Jane Milchell-Bames Joanna Haydon John Murphy Joseph Piggott Charfty number 1098378 Prlnclpal addrns¥ CIO Serco Eagle Transfer Hub Danks Tipton West Midlands DY4 7BT Independent examiner Neal and C¢ Business Servlces Limited Shakespeare Buildingg 26 Cradley Road Wesl Midlands 864 6AG Bankars Barclays Bank PLC Wesl Bromwich Branch 313 High Street Wesl Bromwich Wesl Midlands B61 8LP
LITTER WATCH CONTENTS Page Trustees. report Independent examinerfs report ststemenl of finanual activities Balance sheet Notes to the accounts 6-10
LIThER WATCH TRUSTEES. REPORT FOR THE YEAR ENDED 31 JULY 2024 The Trustees present theSr report and accounts for the year ended 31 July 2024. The account5 have been prepared in accordance with the accounting policies set in note 1 to the accounts and omply with the charity's governing document, the Charities Act 2011 and 'AGcounting and Reporting by Charities.. Slat8ment of R0MMended Practice applicable lo charities preparing their aceounls in accordance with thè Financial Reporting Standard applicable in the UK and Republic of Iièland {FRS 1021° las amended for aUntIng periods commencing from 1 January 20161. ObJoct5ves and activitle$ The object of the charity is to promote the conservatlon, proledon and Improvement of the environment for public ben8fit, nominally in Sandwell and the surrounding areas. Th& Trustees have paid due regard lo guidance issued by the Charity Commission in deading what specific aclivilies the Charity 8hould undertake in accounting year. The 8im$ adopted by the tharity to achieve these obje$ are as follows: 11To promotè practical measures and encourage partnerships lo eliminate litter. 21To support and improve the general hous@ kèeping ofthe local arèa. 31To raise public awareness in matters relating to the benefits of sustainable waste managem8nl practiC8S. The trustees achie¥e these aims by tha 8mploym8nt of a Proj8Ct Manager who, as well as giving direct support lo the public, also consults wth partners and advises volunteers Ihroughoul the borough. Achievemonts and perfom7an¢g As I present my third report as Chair ftsr Litter Watch, I reflect on thè challenges faced by the charlty sector amidst Ihe ongoing impact of the pandemiG. This annual statement serves as an opportunty to express my gratitle lo all those who have contributed tg the support of individuals, families, schools. and organisalions within our local community. The collective efforts of my felbw board members, volunteers, and Litter Watch staff have been instrumental in our mission. Despite obstacles such as changes in education staff and fvnding, we have persevered in delivering workshops to sthols and advancing ourAdopl a Street campaign. From our pool of 2,400 volunteers, we coordinate with Serco to collect bags from approximately So locatiOll5. This process involves only 100 volunteers. which is less than 5% of our total, yel il results in the removal of more than 50 lonnes of litter from the stre&ts of Sandwell. The remaining 95% of our volunteer5 have thosen to recycle the litter Ihey collect using theiT own bins and general waste bins. In 2023124, our dedicated volunteers have generously contributed over 30,000 hour5 of service. A recent survey revealed that over 900h of responderts reported improvements in their mental and physical health as a result of participating in litter-picking activities. Our allolmenl in Wesl 6romwch continues to provide a s8nctuary for our cornmiited volunteers, wth all produce ing donated lo volunteers and local focd panlrfes. In 2023. our Big Spring Clean campaign was rebranded as the Sandwell Coronation Clean in hontsur of His Royal Highness, King Charles111, and his envlronmental advocacy. The event spanned 5410 minutes, resulting in the wlleclion of 1052 bags of litter. 59 bags of recycling, and a total of 229,530 steps walked lequivalent to 55 miles) across 85 events. We remain dedicated to collaborating with Grace Mary 2 Lion Farm IGM2LFI Big Local on their Dump your Junk project encouraging volunteers in the GM2LF area. l extend my apprecialion to Alicia Wngfield. our Chief Officer. for her exemplary leadership and unwavering commitment lo driving the organisation forward and amplrfying our impact. 11 1$ a privilege to work alongside Alicia as we continue to elevate our Organisallon's presence and ensure our Vol 1$ heard.
LITTER WATCH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 JULY2024 Financial review The trustees have decided that an Independent examination of the accounts should be Carri out. This is permitted by both the Constitution and the CharitlesAct 2011. Income reIVed foi the year arrUnted to £77851 and reSoUrS expended amounted lo £70248. The charitys financial position al the end of the year was salisfaclory and was sufficient to meet its ongoing items of expenditure, future commitments and obligations. Funding for the charity has been secured until 31 July 2025. No other important signifieanl events affeeting the finances or operation of the charity have occurred between the balance sheet dale and the signing of this report. 11 is the policy of the Charity that unrestrided funds which have not been designated for a specthc use should be maintained al 8 level equivalent to been three and six month's expenditure. The Trustees considers that reserves at this level wll ensure that, In th6 event of a significant drop in funding, they wll be able to continue the Charity's current activities while consideration is given to ways in which additional fijnds may be raised. This level of reserves has been maintained throughout the year. There are no specrfi¢ restrtclions imposed by the constitution. There are no speufic investment powers sel out in the conststulion. To conlinue wfch the existirbg objects of the tharity and lo expand litter watch across the Sandwell Boroijgh. 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 eleded annually by members ol the charity. There is lo be a minimum of three Trustees elected al one lime to manage the charity. The Trustees who served during the yèar were.. lan Jones (Chairl Jane Mfcchell-Barnes Joanna Haydon John Murphy Joseph Pgott The eommittee meets as and when required but not less than once every three months arKI this meeting usually requires the co-orain8tor's presence. The T lees, r ort was approved by the Board of Trustees. lan Trustee Dated.. 18 Decemb 2024
LITTER WATCH INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LITTER WATCH l Teport on the accounts of the Chaty for the year ended 31 July 2024, which are set out on pages 4 to 10. Resp8ctlv• rosponsibiliti8s of Trust9 and 8xamin8r The Charity's Trustees are responsible for the preparation of the aecounls. Thé charfvs Trustees consider that an audit is nol required for this year under sectign 14412) of the Charities Act 2011 (the 2011 Acll and that an independent examination is need. It is my responsibility to.. examine the accounts under seelion 145 of thé 2011 Act., lil) to fotlow the pr¢tsdure$ laid down in thè general Directions given by the Charity Commission under section 14515llb} of the 2011 Act, and liiil to stsle whether particular matters have come to my attention. Basis of ind¢pendent examin¢rfs report My examination was carried out in accordance wth the general Directions given by th8 Charity Commission. An examinats.on includes a review of the accounting reGords kept by the charity and a Mparis0n of the accounts presented those records. It also indudes consideration of any unusual tlems or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The prOdreS undertaken do not provide all the evidence that would be required in an audit and nSequentlY no opinion is given as lo whether the accounts esent a 'true and fair view, and the report is limited to those matters out in the next ststernent. Indop8ndent oxamlnprfs statement Your attenliDn is drawn to the fact that the chanty has prepared accounts in accordance with Acttyjnling and reporting by charib.es preparing their accounts in accordance with the Financial Reporting Standafd applicable in the UK ané Republic of Ireland IFRS 1021 in PrefenCe to the Accounting and Reporting by Charities.. Statement of Recwm8nded Practice i&8ued on 1 April 2005 which is referred to in the extant gUlationS bul has now been wilhérawn. l understsnd that this has been done In order for the accounts lo provlde a true and fair view in accordance svith Generally Aepted A¢ntIng PCtiCe effective for reporting periods beginning on or after 1 January 2015. In connection wf(h my èxamination. nts other matter except that referred to in the previous paragraph has come to my attention.. lal which gives me reasonable cause lo believe that in any material r8SP8Ct the requirements.. to keep accountsng records in accordance with section 130 of the 2011 Aet", and lil) to prepare accounts which accord wÉth the aountIng records and comply with Ihe accounting requirements Dfthe 2fJ11 Ad., have not been met or Ibl lo which, in Tny opinion, aitenkn'on should be drawn in order to enable a proper understsnding of th8 aecounts to be reached. Nigel Kirkham FCCA Neal & Co Business Services Limited Shakespeare Buildings 26 Cradley Road Cradley Heath West Midlands B64 6AG Dated.. 16 December 2024
LITTER WATCH STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOMEAND EXPENDITUREACCOUNT FOR THE YEAR ENDED 31 JULY2024 2024 2023 Notes In omè from: D(ationS and legacies 77,851 82,132 Charitsble activities 70,248 89,586 Net ineomellexpendrturel for the yearl Net movement in funds 7,603 17,4541 Fund balances at 1 August 2023 42,131 49.585 Fund balances at 31 July 2024 49,734 42.131 The statement of financial activities irlctudes all gains and losses recognisod in the year. l income and expenditure derive from continuing activities.
LirrER WATCH BALANCE SHEET AS AT31 JULY2024 2024 2023 Notes Flxed assets Tangible assets Current a9sets Debtors Cash at bank and in hand 571 761 20,000 32,100 5,000 39,712 52,100 44,712 Creditors.. amounts falling due within one year {2.9371 13,3421 N8t curr8nl assets 49,163 41,370 Total assets le$$ ¢urrent liabilities 49,734 42,131 Income ftinds Unrestricted funds 49.734 42.131 49.734 42,131 Thea unts were pproved by the Trustees on 16 DeGernber 2024 lan Jon Trustee Ichair
LirrER WATCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY2024 Accountin9 policies Charmy Infofmatlon Litter Watch promotes the conservatlon, protection and Improvement of the environmer)t tr)r the public benefft. 1.1 Accountlng conventlon The accounts have been prepared in accordance with Ihe Chariles Act 2011, and Accountlng and Reporting by Charities.. Statement of Re¢ommended Practice applicable to tharitie$ preparing their aeeounls in accordance with the Financ4al Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. {as amended for aecounling periods commencing from 1 January 20161. The Charty 15 a Public Benefit Entity as defined by FRS 102. The Charity has taken advantage of the provi$ion5 in the SORP for chanties apptying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. The accounts have departed frorn tha Charities IAccounts and Reports) Regulations 2008 only to the extent r8quiTed lo provide a true and fair view. This departure has involved following the Slalemenl of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations bul which has sinc8 been withdrawn. The accounts are prepared In sterling, whlch is the functional currency of the Charity. Monetary amounts in these financial statement$ are rounded to the neare$l £. The aunts have been prepared under the histori1 cost convention, modified lo include the revauation of freehold properties and to include investment Properties and certain financAal instruments at fair val¥Je. The principal aecounling policies adopted are $et out below. 1.2 Going concern Al the time of approving t ac¢ounts, the Tru$lèes have a reasonable expectation that the Charity has adequate resou$ lo continue in operational existence for the loreseeable future. Thus the Trustees contsnue lo adopt the g01r concern basis of accounting in pr8paring the accounts. 1.3 ChaTltabl¢ funds Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives unle55 the fiJnd5 have been designated for other purposes. Restricted fvnds are subject to specffic condllions by donors as to how they may be used. The purF()ses and uses of the restricted funds are set out in the rK)tes to the accounts. Endowment fvnd5 are subjed to SPlf1¢ conditi-ons by donors that the capital musl be maintained by th8 Charity. 1.4 Incoming rnsoureèts Income is e0gnIsed when the Charity is legally entitled lo it after any performance conditions have been met. the amounts can be measured reliably, and il is probable that income wll be reeeived. Cash donations are recognised on receipt. Other donations are recognised once the Charity has b88n notified of th8 donation, unl8ss p8rformance conditions require deferral of the amount. Income lax recoverable in relalion to donations received under GiftAd or deèds of eovenanl is recognised at the time of the donation. Legacie5 are reeoynised on receipt or otherwise if the Charity has been notified of an impendSng distr1bullc, the amount is knosyn, and recEipt is expected. If the amount is not known. the legacy is treated as a conlingenl asset.
LITTER WATCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY2024 Aceountlng pollcl88 Icontlnuedl 1.5 Resourees expended Income and expenses are included in the financial statements as they become receFvable or due. Expenses inelude VAT where appli¢able as the wnpany cannot redaim it. Resources expended on charitable activities indude all costs incurred in the pursUIt of the Gharitable object8 of the registered charity. Expendilure is r8cognis8d when a liabilty is incurred. 1.6 Tanglble flxed assets Tangible fixed assets are initially measured al cosl and SUbsequenY measured al cost Dr valuation, n8t 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 Ihe following base8.' Fixtures, fittings & equipment 250A Reducing balance The gain or loss arising on the disposal of an 8sset is delemiined as the difference beeen the sale proceeds and the carrying value of the asset, and is recognised in net incomellexpenditurel for the year. 1.7 Impalmenl of flxgd assets At each reporting end dale, the Charty reviews the carrying amounts of its tangible assets lo delemiine whether there is any indication that those assets have suffered an impairment Ios5. If any such indallOn exists, the recoverable amount of the asset is eslimaled in order to determine the extent of the impairment loss Irf any). 1.8 Cash and cash equivalents Cash and cash èquivalents include cash In hand, deposits held 81 call wth banks, other short-temi liquid inveslmenls with original maturities of three months or less. and bank overdrafts_ Bank overdrafts are shown thin borrowings in current liabilities. 1.9 Financial instruments The chaThty has elected lo apply the provisions of Sect40n 11 'Basic Financial Instruments, and Sectton 12 'Qlher Financial Instruments Issues, of FRS 102 to all of its finanaal instruments. Financial Instruments are recognised in the charity's balarKe sheet when the charity becomes paty to the contractual proVion8 of the instrument. Financial assets and liabilities are offset, wlh the net amounts presented in the financial stslements. when there is a legally enforceable right to Sel off the recognised amrAJnls and there 15 an intention lo settle on a net basis or lo realise the asset and settb the liabilty simultsneously. 1.10 Employee beneffls The cost of any unused holiday entitlement is recogniseé in the perlod In lch the employee's serw¢e$ are received. Termination beneffts are recognised immediately as an expense when the Charity is demonstrably committed to terminate lh8 8mploymerrt of an employee or to provide termination beneffts. 1.11 Retlrement beneflts Payments to defined contribution retirement benefft schemes are charged as 8n expense as they fall due.
LirrER WATCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 JULY2024 Donations and l•gacles 2024 2023 Donations and gifts Grant Income 81 77.770 203 81,929 77,851 82,132 Donallons and glfts Other 81 203 81 203 Grants recelvable for core aGtlvitie8 Other 77,Tl0 81.929 77,770 81,929 Charltable activities 2024 2023 Staff costs Depreciation and impaimenl Admin expensès 49.824 190 20.234 66,983 254 22.349 70,248 89,586 70,248 89.586 Trustees None of the Trustees lor any person5 connethd with them} received any remuneration during the year.
LITTER WATCH NOTES TO THE FINANCIAL STATEMENTS {CONTINUED> FOR THE YEAR ENDED 31 JULY2024 Employees Number of èmployees The average monthly number employees during the year was.. 2024 Number 2023 Number Ernployment costs 2024 2023 dges and salaries Social security costs Other pension $ts 48,181 478 1,165 63,9S5 1,537 1,481 49,824 66,983 Tangible flxod assets Flthrg8, ffttSngs & equtrnent Cost At 1 August 2023 1.726 At 31 July 2024 1,726 Depreciation and impalrnent At 1 August 2023 Depreciation Gharged in the year 965 190 At 31 July 2024 1,155 Carrying amount At 31 July 2024 571 At 31 July 2023 761 Debtors 2024 2023 Amounts falllng due wlthln one year: Trade debtors 20,000 5.000
LITTER WATCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUEDI FOR THE YEAR ENDED 31 JULY2024 Credltors: amounts falllng due thIn one year 2024 2023 Other tsxalion and social securrty Accruals and Qeferred cOMe 807 2,130 1,278 2,937 3.342 10-