2021-03-31-accounts - Lambourne End Ltd

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LAMBOURNE END LIMITED Charity Regtstration Number- Company Number: REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 1105063 05067695 ST 31 MARCH 2021

CONTENTS		Page
Reference and administration
Trustees' report		4- 16
Independent auditors'	report
Statement offinancial	activities	21
Balance sheet		22
Cash Flow Statement		23
Notes to the financial	statements	24 - 35

Trustees/Directors:	Trustees/Directors:	Timothy Andrew Richardson	Timothy Andrew Richardson	Timothy Andrew Richardson	(Chair)
		James Joseph Shepley
		Gordon Thomas George	(Treasurer)
		Gillian Bowen (resigned	27'" November			2020)
		Thomas Brettle (resigned		19w March 2021)
		Micah Jethro Gold
		Anna Laughland (resigned		9'"	October 2020)
		Marianne Layburn
		Christopher James
		Paul Mathias
		Susan Head (resigned 24'"		September 2021)
		Caroline Rouse (appointed		22"' January		2021)
		Rachel Grimswood (appointed			23'a July	2021)
CEO &Company Secretary:		Rob Gayler
Registered	office:	Manor Road
		Lambourne End
		Essex
		RM4 1NB
Auditors:		Haysmacintyre LLP
		10Queen Street Place
		London, EC4R 1AG
Bank:		Unity Trust Bank
		Nine Brindley Place
		Birmingham
		B12HB
Solicitors:		None appointed at present
Charity information:		Lambourne End Limited	is	both a company			registered	in
		England under Registration		No. 05067695			and a registered
		charity under Registration		No. 1105063.
Governing	Deed:	Memorandum and Articles		ofAssociation

	Notes	Unrestricted	Restricted	Total	Total
		funds f	Funds f	2021 f	2020 f
Income on:
Donations and Legacies		21,601		21,601	4,706
Charitable activities:
Adventure Activities		106,978	63,932	170,910	162,218
Learning Programmes		241,394	47,472	288,866	242,453
Lambourne End Centre Facilities		65,007	31,104	96,111	114,477
Farm and the Environment		66,498	25,854	92,352	72,185
Hands On Programme		73,799	20,604	94,403	92,925
Food For Thought		105,332	20,604	i25,935	124,855
Total income		680,609	209,570	890,179	813,820
Expenditure from:
Raising funds:
Donations		15,546		15,546	33,170
Charitable activities:
Adventure Activities		118,472	27,700	146,172	150,365
Learning Programmes		110,395	34,336	144,73 I	240,440
Lambourne End Centre Facilities		66,533	18,252	84,785	92,266
Farm and the environment		73,674	20,968	94,642	89,529
Hands On Programme		59,315	18,252	77,567	79,689
Food For Thought		92,981	18,252	111,233	122,872
Total expenditure	7	536,916	137,760	674,676	808,331
Net incoming resources before transfers	4	143,693	71,810	215,503	5,489
Transfers between funds		45,580	(45,580)
Net movement in funds		189,273	26,230	215,503	5,489
Funds brought forward		479,857	15,852	495,709	490,220
Funds at3la March 2021		669,130	42,082	711,212	495,709

							2021	2020
				Notes
FIXEDASSETS
Tangible assets								346,713	345,999
CURRENT ASSETS
Stock							17,095	16,725
Debtors				9			66,582	61,046
Cash at bank and in hand							487,319	212,281
							570,996	290,052
CURRENT LIABILITIES
Creditors: amounts	falling	due		10
within one year						(206,497)		(140,343)
NET CURRENT ASSETS								364,499	149,709
NET ASSETS				12				711,212	495,708
FUNDS
Unrestricted funds:
General funds								322,417	133,858
Designated funds								346,713	345,999
Restricted funds:								42,082	15,852
TOTAL CHARITY	FUNDS							711,212	495,709
Tkh il«*pp4 and signed on their behalf by;			6	8	i	dk	i« tyh«.'@j((j..r..,,

					2021	2020
					8
Cash flows from operating activities					322,476	51,910
Cash flows from investing activities
Interest income					44	238
Purchase oftangible flxed assets					(47,482)	(51,843)
Cash provided by (used in) investing	activities				(47,438)	(51,605)
Increase (decrease) in cash and cash	equivalents		in the year		275,039	305
Cash and cash equivalents at the beginning		ofthe year			212,281	211,976
TOTAL CASH AND CASH EQUIVALENTS AT THE END				OFTHE YEAR	487,319	212,281
NOTES TO THE CASH FLOW STATEMENT					2021f	2020 8
Reconciliation ofnet income to net cash		flow from operating		activities
Net income for the reporting period					215,502	5,488
Decrease / (Increase) in debtors					(5,536)	(782)
Increase /(Decrease) in creditors					66,154	1,950
Interest received					(44)	(238)
Add back depreciation charge					46,769	43,508
Decrease / (Increase) in Stock					(370)	1,983
Net cash (used in)/provided by investing		activities			322,475	51,910
Analysis ofcash snd cash equivalents
Cash at bank and in hand					487,319	212,281

2.	DONATIONS AND LEGACIES	DONATIONS AND LEGACIES								2021	2020
										Total	Totalf
	Donations (from individuals	inclusive of	GIII Aid)							21,601	4,706
										21,601	4,706
3,	INCOME FROM CHARITABLE ACTIVITIES									2021f	2020f
	Adventure Activities									170,910	162,218
	Learning Programmes									288,866	242,453
	Lambourne End Facilities									96,111	I 14,477
	Farm and the Environment									92,352	72,185
	Hands On Programme									94,403	92,925
	Food For Thought									125,936	124,855
										868,578	809,114
4.	NET INCOME FOR THE YEAR									2021	2020
	This is stated afier charging:
	Depreciation									46,769	43,508
	Auditors' Remuneration Audit Fee									8,500	8,240
	EMPLOYEES AND STAFFCOSTS									2021 f	2020f
	Staff costs were as follows:
	Wages and salaries									418,802	504,705
	Social security costs									30,307	37,969
	Pension costs									15,200	15,799
	Other staff costs									6,941	4,201
										471,250	562,673
	No member ofstaff received remuneration		exceeding f60,000during				thc	period. The		key management	personnel	of
	the charity are considered to be CEO; Farm		&	Site and Programme		Managers;			Centre,	Hands On Programme,
	Fundraising & Marketing, Food For Thought-,			and Alternative	Provision Co-ordinators.					The total employee benefits
	ofthe key management personnel ofthe Trust			were f250839(2020:			f255092).There were no redundancy or
	termination payments in the year (2020 —None). There was one settlement							payments		in the year totaling f6k made
	to one employee (2020-None)
	STAFF COSTS AND NUMBERS									2021	2020
										Number	Number
	The weekly average number	ofemployees	was:
	Full-time									17	17
	Part-time (Full-time equivalent)									5	9
										22	26

ANALYSIS OFTOTAL EX	PENDITU	RE
		Staff Costs	Other	Dep'n	Total 2021	Total 2020
		f		8	8	8
Cost ofgenerating fimds:
Costs ofgenerating voluntary	income	14,520	1,026		15,546	33,170
Charitable activities:
Adventure Activities		97,430	32,059	16,683	146,172	150,365
Learning Programmes		118,188	24,667	1,876	144,731	240,440
Lambourne End Centre Facilities		43,136	22,011	19,638	84,785	92,266
Farm and the Environment		51,218	38,123	5,301	94,642	89,529
Hands On		57,996	18,164	1,407	77,567	79,689
Food For Thought		88,762	20,607	1,864	111,233	122,872
		471,250	156,65	46,769	674,676	808,331
					Total	Total
			Direct f	Support 8	2021f	2020
Cost ofgenerati ngfitnds
Costs ofgenerating voluntary	income		15,546		15,546	33,170
Charitable acti viriess
Adventure Activities			102,480	43,692	146,172	150,365
Learning Programmes Lambourne End Centre Facilities			101,039 52,016	43,692 32,769	144,731 84,785	240,440 92,266
Farm and the Environment			61,874	32,768	94,642	89,529
Hands On			44,798	32,769	77,567	79,689
Food For Thought			78,464	32,769	111,232	122,872
Total:			456,217	218,459	674,676	808,331
					Total	Total
Analysis ofsupport costs					2021 8	2020f
Staffcosts					132,324	179,251
Light, heat, rates, insurance &	water				29,188	66,466
Travel costs					6,793	18,642
Printing, postage, stationery &telephone					9,561	15,186
Professional fees					9,291	3,943
Fundraising & Publicity						195
Sundry costs					13,423	28,224
Depreciation					9,379	6,648
Governance costs (audit fees)					8,500	8,240
Total:					218,459	326,795

			Motor	Computer		Site	Sports	Facilities	Farm
		Vehicles		Equip		Equip	Equip	Equip	Equip dr
									Machinery f	Total 8
Cost
At I April 2020			10,500			69,775	101,412	290,020	30,100	501,807
Less Written down
items						(558)	(3,576)	(1,667)	(1,000)	(6,801)
Additions 20/21				1,112		2,696	19,688	19,341	4,646	47,483
At 31 March 2020			10,500	1,112		71,913	117,524	307,693	33,746	542,489
Depreciation
As at I April 2020			2,100			12,705	21,517	111,832	7,654	155,808
Less Written down
items						(558)	(3,576)	(1,667)	(1,000)	(6,801)
Charge for the year			2,100	185		7,094	14,807	18,688	3,895	46,769
At 31 March 2021			4,199	185		19.241	32,749	128,853	10,548	195,776
Net Book Value
31 March 2020			68301	927		52,673	84,775	178,840	23,198	346,713
31 March 2019			8,401			57,070	79,895	178,187	22,446	345,999
DEBTORS									2021	2020
									8	8
Accounts receivable									43,102	50,910
Other debtors
Accrued income									21,379	3,112
Prepayments									2,102	7,024
									66,582	61,046
CREDITORS amounts			failing due within		one	year			2021f	2020
Trade creditors
Other creditors	gr accrual		s						92,275	71,369
Deferred Income
Fees in advance									94,678	51,516
Other tax gr social security costs
Aston Mansfield
Wellgate Community		Farm							19,544	17,459
									206,497	140,343

11.FUNDS
		Balance at				Balance at
		31March	Income	Expenditure	Transfers	31March
		2020				2021
		8				8
General		479,&57	680,609	(536,916)	45,580	669,129
Restricted Funds
Adventure Activities:
Activity equipment:		2			(2)
- Hedley Foundation		2,154			(2,154)
- Essex County Council		1,358		(162)		1,196
- Epping Forest DC
Grants for Groups			5,000	(3,364	1,620		16
	Sub total	3,514	5,000	(3,526)	(3,776)	1,222
Pool Refurbishment
- Essex Youth Trust			10,000			10,000
- Bernard Sunley Foundation			5,000			5,000
- Ford Britain Trust			2,160			2,	160
	Sub total		17,160			17,160
Essex CC —Short Breaks
- Capital			14,300		(14,300)
Learning Programmes:
Garfield Weston Foundation			20,000	(10,000)		10,000
Essex Community Fund
- Minter Family Foundation			3,000			3,000
Facilities:
Improvements:
Grange Farm Charitable	Trust		7,500		(7,500)
Farm th Environment:
Jack Petchey;
- Volunteers		2,395				2,395
- Farm improvements		473	2,250	1997			220
	Sub total	1922	2,250	(1997)		2,	175
Essex Youth Trust - Site
(farm/garden)		2,500		(562)		1,938
Rotary Club —Farm Project			1,500		(1,329)		171
Beekeeping / Apiary:
- Postcode Local Trust		4,444		(158)	(3,317)		969
- Rotary Club (Leytonstone &
Woodford)			I 500			1	500
	Sub total	4,444	1,500	(158)	(3,317)	2,469
Food For Thought:
Garden Improvements		2,000				2,000

Support Projects:
Site Improvements:
- Chapman Charitable Trust—
Common Ground			1,000			1,000
Reaching Out Initiatives.	'
-Other		952				952
-Tesco - Operation Groundwork
(Community Projects)				(500)
Apprentice Grant				(520)
National Lottery Community						I35g60
Fund:			135,860
- Equipment &materials				(3,250)	(14,727)	(17,977)
- Running costs				(38,211)	(631)	(38,842)
- Salaries				79036		79,036
	Sub total		135,860	(120,497)	(15,358)
Total Restricted Funds		15,852	209,5670	(137,760)	(45,580)	42,082
Total Funds		495,709	890,179	(674,576)		711,212

	Unrestricted	Restricted	Total
	fundsf	Funds 8	2020 8
Income on:
Donations and Legacies	4,706		4,706
Charitable activities:
Adventure Activities	148,4658	13,561	162,218
Learning Programmes	235,424	7,029	242,453
Lambourne End Centre Facilities	109,205	5,272	114,477
Farm and the Environment	64,663	7,522	72,185
Hands On Programme	87,654	5,272	92,925
Food For Thought	119,584	5,272	124,855
Total income	769,894	43,926	813,820
Expenditure from:
Raising funds:
Donations	33,170		33,I70
Charitable activities:
Adventure Activities	147,519	2,846	150,365
Learning Progranunes	237,959	2,481	240,440
Lambourne End Centre Facilities	90,405	1,861	92,266
Farm and the Environment	85,596	3,933	89,529
Hands On Programme	77,828	1,861	79,689
Food For Thought	120,076	2,795	122,872
Total expenditure	792,554	15,777	808,331
Net incoming resources before transfers	(22,660)	28,149	5,489
Transfers between funds	36.409	(36,409)
Net movement in funds	13,749	(8,260)	5,489
Funds brought forward	466,108	24,112	490,220
Funds at 31o March 2020	479,857	15,852	495,709

FOR	THE YEAR ENDED 31 MARCH 2021	THE YEAR ENDED 31 MARCH 2021
20.	COMPARATIVE TOTAL EXPENDITURE
			Staff Costs	Other	Dep'n	Total 2020
			8	8	8
	Cost ofgenerating firndst
	Costs ofgenerating voluntary	income	29,573	3,597		33,170
	Charitable activities:
	Adventure Activities		101,228	33,745	15,392	150,365
	Learning Programmes		202,060	36,050	1,330	240,440
	Lambourne End Centre Facilities		38,855	33,739	19,672	92,266
	Farm and the Environment		38,221	46,645	4,663	89,529
	Hands On		55,938	22,754	997	79,689
	Food For Thought		95,797	25,620	1,454	122,872
			562,673	202,150	43,508	808,331
						Total
				Direct	Support f	2020f
	Cost ofgenerating fimds
	Costs ofgenerating voluntary	income		33,170		33,170
	Charitable activities:
	Adventure Activities			85,006	65,359	150,365
	Learning Programmes			175,081	65,359	240,440
	Lambourne End Centre Facilities			43,247	49,019	92,266
	Farm and the Environment			40,510	49,019	89,529
	Hands On			30,670	49,019	79,689
	Food For Thought			73,852	49,019	122,872
	Total:			481,536	326,795	808,331

			Balance at				Balance	Balance	at
			31 March	Income	Expenditure	Transfers	31 March
			2019				2020
							8
General			466,108	769,894	(792,554)	36,409	479,857
Restricted Funds
Activity equipment:			2						2
- Hedley Foundation			2,823	3,806	(291)	(4,184)	2,	154
- Essex County Council			3,500		(2,142)		1,358
- Epping Forest DC				5,000
- Activity equipment					(74)	(2,652)
- Site equipment						(2,274)
Jack Petchey - Volunteers			2,395				2,395
- Farm improvements					(I973)	(750)		(473)
	Sub total		2,395		(1,973)	(750)		1,922
Apprentice Grant			772	500	(752)			520
Climbing Wall Refurbishment:
- Other
Postcode Local Trust Keeping	—Bee		5,054			(610)	4,444
I'ood For Thought:
- Essex Community	Fund		934		(934)
Site Improvements:
-T.Herbert &S.Straus Trust			1,618			(lt618)
- Essex Short Breaks	Capital			10@5		(10245)
Farm Improvements:
- Other			53114		(99)	(4914)
- Essex Youth Trust —Site
(farm/garden)
Garden Improvements:
Reaching Out Initiatives:
- Awards For All				9JK0
-Enterprise Development		Fund		9g25
-Other				0	(9512)	(9,161)
	Sub total			191525	(9512)	(7,16I)			952
Total Restricted Funds			24,112	43,926	(15,777)	(36,409)	15,852
Total Funds			490,220	813,820	(808,331)		495,709

COMPARATIVE	COMPARATIVE	General	Designated	Restncted	2020
OF NET ASSETS		Fund	Fund	Fund	Total
		g	g
Tangible	fixed assets		345,999		345,999
Current	assets	274,200		15,852	290,052
Current	liabilities	(140,343)			(140,343)
		133,857	345,999	15,852	495,708