HAMMIRSMITH COMMUNITY GARDENS Annual Report and Financial Statements st 1st April 2020-31 March 2021 Charity Commission Number 1111999 Company Registration Number 05499362
CONTENTS Expenditure li Lease5 12 Reference and administrative details Reserve5 w)licy & going concern 12 Legal status Independent Examinerfs Report 13 Principal address Statement of Financial Activities for the Year Ending 31 March 2021 Trustees Company secretary Balance Sheet a5 at 31 March 2021 15 Senior managementteam Statement of Cash Flows forthe year ending 31 March 2021 Independent examiner Notes to the finanual Statements 17 Bankers IACCOUNTING POLICIES Chairf5 Statement 2 GRANTS AND DONATIONS 18 Trustees, Report 2.ITHEGLASSHOUSE PROJECT 19 Objectives 3 PROJEcf RELATED FEES 19 1020121 Objettives 4 EXPENDITURE 20 Risk management STAFF COSTS 21 Recruitingi appointingtr induction & training of new trustees 6TRUSTEE REMUNERATION AND RELATED PARTY TRANSACTIONS 21 Organisational structure 7TANGIBLE FIXED ASSETS Related party transactions 8 DEBTORS 22 Fundraising 9 CREDITORS.. AMOUNT5 FALLING DUEWITHIN ONE YEAR Achievements forthe year 2020121 Resources expended by objertive area ioANALYSIS OF FUNDS 23 11 RECONCILIATION OF NET INCOMEIIEXPENDITUREI TO NET CASH FLOW FROM OPERATING ACTIVlnES Maintenance of Community Gardens Building relationships 12 CONTINGENT LIABILITIES 24 Get Out Therel And Men in Sheds 13 POST BALANCE SHEET EVENTS Educational Piogrammes Grow Well Communications Building links Looking ahead to 2021122 Our staff & volunteers io Corporate volunteering io Volvnteertime Financial review li Funding Sources
REFERENCE ANDADMINF¥fRAMVE DEfAILS SENIOR NAGEMENTTEAm LEGAL STATUS Cathryn Maund (Dirertorl Katie Shaw {Operations Manager) Hammersmith Community Gardens Association Limited IHCGAI is a company limited by guarantee, not having share capital. governed by a MemorandL¢m and Articles of Association. INDEPENPENTEXAMINER Working Name l Title.. Clare Fvchs 57 Sawley Road London W120LO Healthy Community Gardening Activities PRINCIPALADDRESS i Melina Road London W12 9HY Triodos Bank Brunel House, li The Promenade, Bristol, BS8 2NN Metro Bank 137 Chiswtck High Road. London, W4 2ED TRUSTEE Simon J Beale (Chairl Karen Wyatt (Treasurer) Evangeline A Karn Moya O'Hara Bear Monique OBE William Partridge I resigned 9 March 20211 Jessica Mahoney Henry Au9herston lappointed 16 July 2020) Jacqueline Boyce BEM lappointed ioth January 20211 CAF Bank 5 Kin95 Hill Avenue, West Malling Kent MEI9 4J0 The directors of the charitable company (the charity) are its Trustees forthe purpose of charity law and throughout this rep(>rt are collectively referred to as the Trustees. COMPANY SECRETARY Cathryn Maund London
Hammersmith Community Gardens Association Annval Report and Financial Statements 202114 Chair's Statement l am pleased to reportthat despite the tvrbulence of the last yearthe charf(y has been able to make a significant contribution locally to improving people's lives both through its maintenance of green spaces and the provision of activities in a time when nationallythe importance of tonnerting wth natvre 15 much more appreciated and recogni5ed. The crisis has highlighted the importance of parks and green, open spacesi particulady in inner-city aaS like London. We hold long leases on four community garden sites in Hammersmith and Fulham and we maintain and promote the environmentally friendly management of seve¥al other 51te5 in the boroughs of We5tmin5ter, Kensington and Chelsea and Ealing. When working in other borough5 we are known a5 Healthy Commvnrty Gardening Activitie5 IHCGAI. During the first lock down ovr staff continued to maintain our main sites at Ravenscourt Park and Phoenix Farm so that when we could reopen volunteers came backto welcoming spaces. In terms of our delivery obviously being an entirely outside provision was a definite bonus. We were able to run actiwties from June through to December and restarted face to face activities again in March 2021. We had to reduce the number of volvnteers attending each session but with grants from both local tharitie5 and the natiorTral lottery we were able to run addttional sessions to meet the increased demand. A grant from the Kusuma Trust enabled us to offer actiwties to new groups including young refugee5. During the periods of totsl lockdown we continued to support our vulnerable benefioaries through phone ca115 and were also very humbled by the amount of peer support members of the groups gave to each other. staff also prepared several hundred artivity packs including instnjctions forwindow box growng. fiJn activitiesfor children and the ever-POPLJlar Chri5tma5 wreath rnaking kit5. Our income streams inclvde approximately 50% from fee-based work including hosting corporate volunteering and a schools gardening programme. This was all dramatically reduced but we were able to off-setthis through contract5 from the highways department to oversee street planting schemes and a commission from 245 Hammersmith to design install and maintain a garden on the iolh floorof the office block on Hammersmith Road. In September we were awarded Social Enterprise funding through the national lottery which enabled us to focus on the strategic development of the organisation. Two members of staff werefurloughed forfive months last summer. l am pleased to be able to report that after a long negotiation in Ortoberwe finally secured a rolling lease for the Phoenix Farm site. Whereas previously the school. Phoenix Academyi had been responsible for the employment of the farm mariager HCGA now has financial responsibility for all the actiwty at the farm. I would like to say thank you to the John Lyons Trust who have been very svpportive during thi5 process and are one of the main funders of the project together with 5UPPQrt from local business Sam's Riverside a restaurant that use5 some of the produce grown at the farm but also puts a donètion of £1 on each bill as a voluntary donation to the Iharity- In Ortober we said farewell to Cath Knight who had been the farm manager for eightyear5 and in January we welcomed Michelle Sinden In 2019 we launched a major capital fvnd raising campaign to replace one of the gla55hou5es in Ravenscourt Park to create a green community centie. The Trustees decided in April 2020 to place the project on htsld until the impact of the covid crisis became clear. We picked up the initiative in Ortober when it became clearfollowing a structural engineerin9 report that initial cost had increased substantially a5the exi5bng foundations would need to be strengthened. Trustees reeWed the 51tuation and contracts were signed in Ap1 2021. There is a long lead in time from Alitex the manufarturer5, bvt work is scheduled to start on site in the autumn of 2021 During the year. we were recommissioned to continue our gardening projects in Westminster at Queen's Park Gardens and the Neighbourhood Keepers project around the Church Street area. With 311 these projects we can use our growing spaces in Hammersmtth to produce plants and share our experience of managing community engagement through environmental projects. This year, thanks to a grant from the GLA'S scrappage scheme, we were able to replace our old van with a non-polluting elertric one. I must thank èll ourfunders who were very supportive throughout the pandemic giving us flexibility in how we used their funding and indeed promded extra resources. Our Trustees remain committed to supportirig the charity and I would like to thank William Partridge for his support over the years and to welcome Jacquie Boyce Shepherds. Bush resident and long-time 5UPPQrter of HCGA. I the staff who continue to work hard to promtste the charity- thank Roof top planting 245 Hammersmith Simon Beale, Chair 20 Octo er 2021
Hammersmith Community Gardens Association Annual Report and Financial Statements 2021 | 5 Trustees, Report Strategy The Trustees of Hammersmith Community Gardens Association IHCGAI piesentthe Annual Report and Financial Statements for the year ended 31st March 2021. The financial statements cornply with the Charities Art 2011, the Companies Act 1006, the Memorandum and Articles of Association. and Accounting and Reporting by Chantles.. Statement of Recommended Practlce Applicable to charitie5 preparing their accounts in accordance with the Financial Reporting Standard appllcable In the UK antl Republic of Ireland IFRS 1031. The Charity's current strategy 15 to educate people aboutthe environment and empower them through acquisition of new skills ènd knowledge,. to imprtsve the biodiversity of the local area through the maintenance ofthe green spaces we manage,. and through our food growing programmes, which enable people to have a better understanding of healthier lifestyles. Growing Plants, Growing People, Growing Communities Public benefit Objectives The objects of HCGA are to promote the benefit of the Snhabitants of Greater London and the public at large by.. THE ADVANCEMENTOF EDUCATION. The Trustees conflrm that reference has been made to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Charitls aims and objectives, in planning future ctivities and in settin9 the policles for the period. THE PROVISION OF FAciufiES INYHE INTEkeSTOF SOC WELFARE FOR THE RECREATION & LESLIRETSMEOCCUPATION WITHIN THE AREA OFBENEFThwrrH THE OBJECT OF IMPROVING CONDITION5 OFLIFE. THE PROMOTION OFTHE CONSERVATION, PROTEcfioN& IMPROVEMeNfoFTHe PHYSICAL & NATURAL ENVIRONMENT Risk management The trustees acknowledge their responslbility for the management of risks faced by the chèrity and have a risk management Strate9y whlch comprlses.. WE UNDERTAKE ANANNUALA55E55MENTOF FACTORSTHAT COULD INVOLVETHE WORK AND FINANCES OF HCGA INCLUDINGA ThReE YeAR BUSINESS PL4N ASSESSING IN THE AREA OF BENEFIT. 2020121 Objectives The current objectives for the year, as identified in the current business plan were to-. To ENSURETHATTHE COMMUNtrY GARDENS ARE PROPERLY MAINTAINED & CONTINUETO BE DEVELOPEOASA RESOURCE FOR THE LOCALCOMMUNtrY & AS AWILDLIFE RESOURCE. S1GNIFICANTEXTERN RISK, SUCHAS FUNDING. THE ESTABLISHMENT OF POLICIES, SYfEMS AMD PROCEDURES TO MThIGATE THOSE RISKS IOENTIFIEO INTHE ASSESSMENT INCLUDING FINANCL4L REGULATIONS, SAFEGUARDING POLICIES AND HEALTHAND SAFETY POLicies. To IMPROVE THE HEALTh & WELL-BEING OF DISADVANTAGED LOCAL RESIDENTS. THE IMPLEMENTATIONOF PROCEDURES DESIGNEDTO MINIMISE OR MANAGEPOTENTrAL IMPACTON HCGA SHOULD To BUILDUPON WORKING WtfH OTHERAGENCIES AND INCREASE OUR PUBLIC PROFILETO ENABLEUSTOCONnNUE ThOSE RISK5 MATERIALISEWThH PERIODIC REVIEWS TO OUR WORK IN THE COMMUNtTY. ENSURE RISKS CONnNUETO BE MITIGATED. To SECURE LONG TERM TENURETOENABLETHE CHARrrYTO SECURE FUNDINGTO REPLACETHEGLASSHOUSES. The Trustees, in considering the governance, management, operational, financial, and environmental risk5, are Satisfied, at this stage, that there are no material exposures and that there are procèdures In place to mitigate such risks. The Trustees have identified the following controlled risks.. THE MAIN'ASSEf OF HCGA Is rrs STAFF. WE HAVEA LOW We devote time to ensure we have resources to maintain continuity of our service delivery. We will be reviewing and updating the business plan during the current year. AFFTURNOVERANDSALARIESARE COMPETITIVEAND
Hammersmith Community Gardens Association Annual Report and Financial Statement5 2021 | 6 REVIEWED REGULARLY. WE ALSO HAVE POLICIES IN PLACETO also employs an operations manager, Katie Shaw, three days per week. ENSURE SUFFICIENT RECRurrMEpifANO HANDOVER PERIOD. TME DIRECTOR'S NOTICE PERIOD ISTHREE MONTHS. Related party transactions HCGA vndertakes school project work in partnership with Urbanwise.London, a reg1Stered charity operating from 191 Talgarth Road, London W6 8BJ. The Director, Cathryn Maund, is on the Mana9ement Ctrmmittee of Urbanwise. London and Moya O'Hara, Director of Urbanwise.London, is also a Trustee of the Hammersmith Community Gardens A55ociation. DUETOTHE 5HORTTERM NATURE OFFUNDING STREAMS, HCGA15 COMMirrED TOA ROBUSTPOLICY ANDA COMMITMENTTO DIVERSIPrfING INCOMEWHERE POSSIBLETO GENERATE MORE FEE-8ASED INCOME. The Trustees have agreed clear lines of delegation and authority and both Trustees and staff are involved in the recognition of rlsk In all their activities. During the year, the only flnancial transactions between the two organisations were a payment of £960 from HCGA to Urbanwise.London for production of educational materièls and leading programmed walks Recruiting, appointing, induction & training of newtrustees All appolntments are made bythe HCGA. Selertion of Trustees Is made on the basis of the need to Fvlfil the HCGA'S legal obligations and to reflect the community in which HCGA is based. Trvstees mayjoin the committee at any time as observers and are elerted to the management committee at the Annval General Meeting. RecrL)rtment is vla advertising and tralnlng Is available for Trustees. New Trustees are given copies of the memorandum and articles and HCGA'S policies and procedures. They are encouraged to visit all the sites and to meet Staff and volunteers. Fundraising The charity does not use thlrd party fundralsers for any of its fundraisin9. Local fvndralslng Is through donats'ons at events and two annual pvb quizzes Iheld vla zoom last yearl. We have not received any complaints regarding our fundraislng activities. Achievements forthe year The main achievements of the charitythls year were the continuation of ovi Core mlssion maintainlng green spaces through the delivery of health and wellbeing programmes for our volunteer5 811 be it in modified form for parts of the year. Unlike many community centres which remained closed throughout the year being an outdoorfacilities we were able to offer volunteering opportunities for 7 months of the year, and when this wasn't possible we kept in contact with more vulnerable and isolated volunteers through weekly phone calls. Finally securing the lease on Phoenix Fam has enabled us to plan ahead with confidence. Organisational structure HCGA 15 rvn by a Management Committee made vp of Trustees and Directors of the Company and co-opted Trustees. Strategic decisions are made by agreement and by voting where necessary with the Chalr having the casting vote. Staff and members of the pvblic are welcome to attend Committee meetings but have no voting rights. officers, meetings are held once a month to make day-to-day decisions. The OFficers' meetings include the Director, the Chair and the Treasurer with other staff and Trustees attendin9 when necessary. The AGM is held in J6nuary and this include5 an annual stakeholder review followed by a 5taffrtrustee away day where prSorities forthe Coming year are set. Although our corporate volunteering programme didn't happen this year we dld strengthen our link5 with businesses keen to partner with u5, most notably 245 Hammersmith, Sam's Riverside and Sir Robert McAlpine. Ovr annual reportl calendarwas sponsored by Marsh and Parson5 Estate Agents. Day-to-day management is devolved ttsthe Director, Cathryn Maund- this 15 a full-time post and the charity
Hammersmith Communty Gardens Association Annual Report and Financial statements 202117 HCGA also manage5 Phoenix Farm in White City, a 3A acre peaceful oasis within a very built-up area and an important, outdoor and natural resource for schools and the local community. Comprising of glasshouses. po]vnnels and a series of beds. fruit and vegetables of all description are produced together with medicinal herbS1 plants to attrart wildlife, and edible flowers. The fami continues to win awards each year, including distinction in the RHS London in Bloom competition ntl in 2017 a show garden created for the Hampton Court Flower Show won a Gold Medal. In 2019 it won Ovtstanding in RHS In Bloom Competition and certificate of distinction. Our AGM in January 2021 was held via Zoom and attracted our highest audience yet including mafty old friends and supporters across the country. 2020121 Resources expended by objective area Analysls of artlvltSes *2 Hedth & Welkbakng E. 3. EnwronlnenI 4 Educalion S. Famly& n10ml It1 We have exclusive v5e of the gla55houses in Rèvenscourt Paik and the walled garden which we use extensively throughout the week to dellver a range of School and volunteer se$5ion5 and at weekend5 for a programme of workshops. This is the base for our weekly Grow Well programme,. providing therapeutlc sessions for carers and older people with health issues. Maintenance of Community Gardens Our volunteer grovp, who work on Mtsndays, grow many of the plants that are used at all of our other projects. During the summer months, twice weeklyi pop.up yoga sessions are held at the glasshouses. Throughout the year, HCGA has continved to run several projects to promote volunteerin9 Opportunities for people with all levels of ability. Our main sltes at Lorls Road Community Garden ènd Godolphin Road Community Garden. both have open acce55. The latter 15 the'headquarters, and meeting point for our Get Out Therel team of volunteers, who not only maintaln this slte but a150 undertake conservation work in Schools and other wildlife sites, including Wormwood Scrubs and local school wildlife areas. A major project achieved by the team this year, was the refvrbishment of the pond and wildlife area at Godolphin Garden. During the lockdown there was renewed interest shown by local residents in at both Siles in the gardens and we spent time during lock down designing new information boards for each garden Dvrlng the year we were working behlnd the scenes to progress our long-held ambltion to replace one of the glasshouses to create a new Green Community Centre. Contarts were signed In April 2021. In addition to the sites we directly manage. we also run weekly gardening sessions for local familie5 in the community garden plots at Normand Park. We also support other'Friends of Groups, through the loan of tools, donations of plants and sharin9 our expertise. Ourcommunity gardening expertise was recognised when a contract to deliver community gardening rtivitie5 on behalf of Queen's Park Community Covncil (the first parish council In London) was as renewed foi the 5 consecutive year. Building relationships In Janvary HCGA held its first virtual AGM although we POStponed the annual strategic review Until we were able to meet staff and Tru5tee5 in person. The charity receives many requests throughout the yearfrom other organisations wanting to see what we
Hammersmith Community Gardens A550ciation Annual Report and Financial Statements 202118 do orto make referrals into the organisation. These are scheduled monthly and we are able to discuss the projetts we run whilst walking between our key sites. Sessions delivered in January and February were via zoom and in total 83 people attended from 55 organisations and companies. These tasks have included managing the wildlife area t Sulivan School in Fulham, conserving habitat and wildlife through careful management at Wormwood Scwbs, as well as maintaining all our communtty garden sites. The addttion of several new metnber5 has reinvigor6ted the programme. For the third year we have hosted placements for 3 rnedical students on the World Health programme at Imperial College. They evaluated the Grow Well pro9ramme. This activity is making a real difference to the lives of participants aftd several of them use the facilities to undertake individual projects under the umbrella of the Men in Sheds Project. The project this year wa5 part funded by a Co-op in the Community Award. Our trustee Henry Augher50n ha5 been working alongside them to gain insighis for his PhD in social prescribing. HCGA are members of the London City Farm and Community Gardens Association and helped with the Set up and delivery of the annual C&ty Harvest Festival which was held on line. The networking between members of this group was invaluable when we were rapidly having to change our programme delivery especially during the first lockdown. We are very conscious tha¢ for many of our more isolated and vulnerable volunteers, winter and in particular, Christmas. can be a particularly difficuFt and lonely time. We aim to ensure that, even when we can't offer gardening activities, we run a weekly programme of Keeping in Touch events, such as= trips to musevms and gui(Sed walk5,. during the period between Chri5trn35 and New Year as well. Unfortunately this yearwe had to postpone this TFL- funded project until later in 2021. We are continuing to build our links with businesses. There are major construction projects in Hammersmith, the former BBC site and HS2. Although our programme of corporate volunteering didn't happen during the year we did secure offers of pro bono support forvarious infrastrurture improvements at the farm and Ravenscovrt Gla55house5 Educational Programmes Get Out There! And Men in Sheds We offer school gardening programmes in Kensington and Chelsea. and Hammersmith and Fulharn. These include a dedicated afternoon session with one of our gardener5 and either a lunch time or after school gardening club. We are able to offer schools resources reflecting bulk purchase discounts and many of the plants plugs are grown by our volunteers. Obviouslyi this programme was somewhat disrupted but we prowded bi-weekly activity sheets with ideasfor families to do together. Get Out Therel was launched in March 2010 and was initially funded by a lottery grant. This funding fi.nished in March 2014 but we were keen to continue the project as it has delivered many important benefits for its participant5,. for example, for adults who are long term unemployed and at risk of homelessness or recovering from health issues, it offers them the opportunityto learn new skills while working on practical conse¥v¢ltion tasks. In addition to this, we run family learning sessions during the school holidays. Where a5 previously these had been drop in sessions in the summer 2020 we ran a more tBrgeted programme for families in partnership th Hammersmith and Fulham Food Bank'wild Readers, a catch up reading programme for pupils from 2 local primary schools and theirfamilies.
Hammersmith Community Gardens Association Annual Report and Financial Statements 2021 | 9 Building links A5 a well-e5tablished local charity we partner with many local organisations including Imperial college Whtte City Campus, The Urban Partnership Group and Soup 4 Lunch- we are working with 54L to create a garden within the A&E departrnent of Charring Cr055 Hospital. We have a150 produced design5 forthe Elephant Studio on Wood Lane and West Middlesex H05Pital which will be built during 2021. We also deliver community learning progrèmmesfor Adult Educatlon Services in RBK&C and Westminster including Green Walks, Thyme to Get Together la herbal programmel, Art in the Garden and family learning session5. Looking ahead to 20222 Growwell This promises to be an exciting year for the charity. Having security of tenure at Phoenix Farm we are now finally able to invest in up grading the facilities making them fitfor purpose, we now have hot water on site for the veryfirst time and are replacing the poly tunnels. A5 this programme targeted older more wlnerable people we had to stay in touch mainly via weekly phone call. In august in conjunrtion with a team of police cadets we put together some house plant gifts that were delivered to a loo older people the majority who were living on their own. The gla55house replacement at Ravenscourt Park is scheduled foFthe second part of the year, we wi11 need to relocate the artivities based there to our other 51tes. We are working with the council to dovetail these WOTks into a programme that they ¥vill be completing atthe same time to refurbish the Tea House next to the gla55houses. We are also awère that we need to start on the renegotiation of the leases forthe 2 community garden site5. Where wecouldnydeliveractivitiesfxe to faweade up and diStrited0Ver 500 artwtykits We are pleased to be able to report that there has been considerable interest in the corporate volunteering programme. Companies are keen to find opportunities based outside where they can get their staff teams who have been working from home togetherto give something back. Communications During the year we produced a short film documenting our work over the last five years working with residents on the Fi5herton Estate in We5trninster supporting their community growing project. www. outube.com watch?v=GUI 6ewAs In addition to regular new51etters we also prodvced series of short'how to. videosto accompany the activity packs that we produced. Like many other organisations we leamt new zoom skills and used these to host a number of fundraisin9 quizzes during the winter months and a150 an online introduction to bee keeping course in partnership with our friends at Bees and Refugee5.
Hammersmith Communty Gardens Association Annual Report and Financial Statements 2021 | 10 linclvding people YAth physical impairment5, long term health conditions or mental health i5sve51. A significant number are self-referred and we are increasingly receiving referrals from healthcare professionals. Our tTrMce weekly family volunteering programme at Phoenix Farm is part of our on-going work to engage families in their local envlronment. In October 2020 signed a lease forthe fam site and this security of tenure has given us the confidence to Invest in the infrastructure of the site Our portfolio of projects in Westminster continues to grow, we are partnering with PDT to assist them with the creation of a community allotment in Westbourne Park and OL*r work in ancl around the Lisson Green Estate contlnues to grow and we are working in partnership with Urban Growth London for the fif5t tlme on thss project. The Board of Tru5tee5 is made up of local people with relevant skills and expertlse who volunteertheir time and professional expert15e on a pro bono basls. We monitor our work using an onllne system and try to capture the impact our activities have on the lives of volvnteers and local families. Our staff & volunteers Corporate volunteering The staff team con515ts of three12.4 full time equivalentl permanent employees and seven sessional workers, backed up by a very effective team of six trained HCGA volunteer ambassadors who support and represent the organisation in a voluntary capaclty- Whilst there was no demand in the year for the corporate volunteering programme that we had grown overthe past five years whereby a group come to volunteer for a day at one of our sites (which has corne back in 20211. However, we were able to spend some time building sS9nificant relationships with sorne companies providing gardening design installation and maintenance contracts. Most significant of these are maintenance contratts for the local authority of the SUDS ISu5tainable Urban Drainage System) in Bridget Joyce Square and other Street planning schemes. Staff members are encouraged to bulld thelr skills ènd knowledge. Staff and ambassadors attend regular training and staff attend additional extemal training and conferences. The èmbèssadors are drawn from very diverse backgrounds. They all commit a significant amount of time to HCGA and bring a wealth of experience. They are a great asset to the organisation. HCGA 15 a small organisation and volunteers make an essential contribution to ourwork. Volunteering is also one of the organisation's key strategies for Involn9 local people In their environment. We run midweek volunteering opportunÈtie5 at ix)th community garden sites and the glasshouse projert in Ravenscourt Park where we maintain the garden space and raise flowers and vegetables from seed for local and projert use. We also work with 245 Hammersmith Llevelopers of a io storey office block in central Hammersmith, we designed and installed a roof top garden and also have Many of tsur midweek volunteers are disabled
Hammersmith Community Gardens Association Annual Report and Financlal Statements 2021 | 11 a contract to supply flowers for the reception. We are also speaking to other companie5 abo the in kind support they may be able to provide thisyear on our Capital project in Ravenscourt Park. We knowfrom feedback volunteers give us that they also value the Social aspects of volunteering with HCGA. Therefore, we specifically organise social a(tivitiesi particularty in the winter months when there is less gardeningi including a programme of walks and visits to museums. The Friendship Matinee at The Royal Albert Hall in December has become a firm favourite. We are also members of Kew Gardens Community Access scheme which enables us to take several groups to Vlslt each yearlan approximate value of £49001. Our ability to work on third party 51tes and transport materia15 between all our projerts was greatly enhance when wlth a grant from the GLA we were able to replace our old diesel van with a new elertric model. '1 NuF¥6soys Ih8t I h8¥t lost I191 Mysuq8rl&vo1, ¥KstenOn rAPsst w811 conÈmll8é. Sh& thlsed In• rx)I to slop btreèustr il hadmade 8 b "fferertt lo my health. l am n&w in London. byjoining in t17tr$8 w$ I w8S able lo188m 8boutp18ces, the slon6s of them 3nd to trovello some olth8se pl8S on myown. Abov& 811, lh8 CQTp817y was qrn41. Imadtr Inends Vlti many cllhem 8tKI Financial review Funding Sources Total income for the year wès £348,31312020'. £367.IB91. A further amount of É50,000 was raised to fund the purchase of a new Glasshouse. Thls amount is carried forward as restricted funds. I see note 2.11 Volunteer time HCGA has 60 regular volvnteers (seven who contribute more than io hours per week each). We recognise the need to provide opportvnities for volunteer5 to develop their skills and vndertake new challenge5. We are therefore increasingly encouraging volunteers to move between projects Wtthin HCGA to gain experience of working with different people. Where approprlote, we also promote and signp05t our volunteers on to opportunities with other organisation5. 2021 2020 Grants and Donatlons mlntere5t received 2031717 163 1471478 173 Expenditure Total resovrces expended for the year were £2381773 including depreciation12020." £275t9881 generatin9 a svrplvs of £U71040. The main expenditure of the organlsation is the salaries of staff who work with volunteers to maintain the community garden sites and related projert5. All costs for specrfic projert5 have to be raised separatelyi mainlyfrom grant application5 or unrestricted Income raised through corporate team building days and other local fundraising. Walk In Richmond Parf¢
Hammersmith Community Gardens A550ciation Annual Report and Financial Statements 2021 | 12 HCGA has very low overheads as it does not rent office space. There is a reciprocal arrangement for meeting and training space with Urbanwi5e London, or staff members work from home and hot desk at other organisations. Reserves policy & going concern The free reserves of the charity comprise the unrestricted funds amounted to El39152512020: £80,862). Subject to the retention policy dlscussed below, the charity seeks to utili5e all free reserves on strategic projects during the year. Reserves are retained with the intention of.. The financial posltion of the charity is very solid with the unexpired value of the two Eco Shed5 owned on leases with 3 years leftto run forming part of unrestricted and restricted income funds at £6,000 arKI £15,021 respectively. The London Borough of Harnmersmith and Fulham fundin9 of £35.000 has been confirmed to continue vntil March 2023. There have been no major changes In charitable expenditure. REfAINING UPTO s MONTHS STAFFSALARYCOSTS & RELATED OBLIGATION5 IE60,000}, WORKING cAPAL FOR INCOME FLUCTUATIONSTO ALLOW FOR STA8LE CONnNUATION OF PROJECT Leases DELWERYIE30,0001. HCGA holds identical 21 year leases from the London Borough of Hammersmith & Fulham forthe commvnity garden site5 at Loris Road W6 and Godolphin Road W12. These were renegotiated in 2003 and run to 2014. We now have a 25 year lease on the glasshouses at RavensCOVrt Park vntil 2043. The Trustees review the policy annually. Restricted funds for delivery of specific projetts comprise cash holdings amounting to £192190412ts20- £13527}. The Charity seeks to utilise all restricted reserves on the defined projects during the year. The Trustees are of the vlew that HCGA is a 90in9 c¢)ncern. The Trustees are responsible for keeping proper accounting CordS that disc105e with reasonable accuracy at any tlme the financial posltion of the charity and to enable them to ensure thot the financial statements comply with the Companies Act 1006. They are also iesponsible for Safeguarding the assets of the charity and the group and hence take reasonable steps for the prevention and detection of fraud and other irregularities. The TTUStees are responsible for the malntenance ènd integrity of the corporate and financlal Infomation Included on the charltable company's website. Legislation in the Vnited Kingdom governing the preparation and dissemination of flnancial statements may differfrom legislation in other jurisdictions. on Beale, Chair 20 October 2021
Hammersmtth Community Gardens Association Annval Report and Financial Statements 2021113 Independent Examinerfs Report TO THETRUSTEES OFTHE HAMMERSMITHCOMMUNITY GARDENSASSOCIATION I report to the charity trustee5 on rny examination of the accounts of the company for the year ended 31" March 2021 which are Set out on pages 14 to 24. Responsibilities and basis of report A5 the charity trustee5 of the company land also its dirertors forthe purposes of company lawl you are responslble for the preparation of the accounts in accordance with the requirements ofthe Companie5 Att 2006 lhe 2006 Att'l. Having sat15fied 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, I report in respect of my examination of your companfs accounts as carried out under sectlon 145 of the Charities Act 20ll fthe 2011 Act'}. In carrying ovt my examination I have followed the Directions given bythe Charity Commission Under section 14515)Ibl of the 20u Act. Independent Èx•mineVs statement Since the compans gross income exceeded £250,000 your examiner mvst be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l a member of The Institute of Chartered Accountants, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respert= accounting record5 were not kept in respect of the company as required by se(tion 386 of the 2006 Act,. or the accounts do not accord with those records,. or the accounts do not comply with the accounting requirements of sertion 396 of the 2096 Att other than any requirementthatthe accounts give a Xrue andfa1rvieWhich is not a matterconsidered as part of an independent examination,. or the accounts have not been prepared in accordan 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 (FR5 1021]. I have no concerns and have come acr055 no other matters in connertion withthe examination towhich attention should be drawn In this report in order to enable a proper understanding of the accounts to be reached. Signed_. Clare Fuchs Dote 20 Ortober2021
Hammersmith Community Gardens Association Annval Report and Financial Statements 202J114 Statement of Financial Activities for the Year Ending 31 March 2021 {INCLUDINGTHE1NCOMEAND EXPENDYfuREACCOUNT) Yearended 31 March 2020 Yearended 31 March 20 Unrestricted Restricted Fund5 Funds Total Funds Unrestrirted Restricted Funds Funds Total Funds Notes Income Grants & donations Bank interest receivable 24833 163 181,884 2031717 163 191533 173 1271945 147,478 173 Pro ect related fees Total income 144,433 1661429 144,433 348,313 2191538 2391244 2191538 367,189 181,884 1271945 Expertditure Charitoble octiwties 415 {U5I266} 1ts&5071 1238.7rJ} {187rO96) 188,8921 1275,9881 Total expenditure 11151266) I3507) (2381773} {187,0961 {88,8921 1275*988) Net income 51,J63 1091540 52Jl48 39,053 91,201 Redurtion in revaluation reserve Profit on sale of fixed assets Transfer between funds 12,0001 9t500 (2.0001 91500 12,0001 12.0001 120,0001 20.000 Net movement in funds Fund balances brought forward at i April 2020 Fund balances ca]ed forward at 31 March 3021 io 58,663 58ff377 1171040 591053 89,301 io 80,862 134,527 215,389 501714 75,474 126,188 io 1391525 192J904 3321439 80,862 134J527 2151389 All of the Charity's activitie5 are derived from continuing operations. There a no recognised gains or losses otherthan those disclosed above. There is no difference between the net movement in fundsforthe year stated above and the historic c05t equivalent. The loss for the year for Companies Act purposes is the same asthe net movement in funds for the year.
Hammersmith Communty Gardens Association Annual Report and Financial Statements 2021 | 15 Balance Sheet as at 31 March 2021 31 March 2021 31 March 2020 Notes Fixed assets Tangible fixed assets Current a55ets Debtors Cash at bank and in hand Total current a55ets Creditors.. amounts falling tlue within one year Net current assets 43,812 21,530 13,333 328,738 201540 2241550 342,071 152,4541 2891617 3321419 2451090 151,2311 Net assets 2151389 Restricted income funds Unrestricted income fvnds Revaluation reserve General funds 1921904 134,527 io io 6,000 1331525 8,000 72,862 1391525 3311419 80,862 2151389 Total charityfunds io The attached notes on page$ 17 to 24 form an integral part of these financial statements. Statement bythe dirertor5 under s•ction 476, Companies Act 2006 For the year ended 31 March 2021 the company was entitled to exemptlon from the reqvlrement to have an audlt under section 477111 of the Companies Art 3006. No notice has been deposlted under sectlon 476 of the Act by members reque5tSng an audit of the company's account5 forthe financial year. The dlrertors acknowledge their responsibilitie5 for- ENSURINGTHATTHE COMPANYKEEPS ACCOUNMNG RECORDS WHlCHCOMPLYWH SECMON 386, AND PREPARING ACCOUNTSWHICH GNEA TRUEANP FR VIEWOFTHE STATE OFAFFAIRS OF TH£ COMPANY AS AT31 MARCH 2020 AND OF ffs SURPLUS OR DEFICITFOR THE YEAR THEN ENDED INACCORDANCEWITH THE REOUIREMENTS OF SEcfioN 396 OFTHE COMPANIE5 ACT 2006, ANDWHICH OThERWSE COMPLYwrrHTHE REQUIREME[5 OFTHE AcrRELATING TO ACCOUNT5, 50 FAR AS APPLICA8LETOTHE COMPANY. ere approved by the management committee on 20 Ottober 2021 and signed on its behalf by.. S Beale Director K Wyatt FCA Dtrertor
Hammersmith Community Gardens Association nual Report and Financial Statement5 2021 | 16 Statement of Cash Flows forthe year ending 31 March 2021 31 March 2021 31 March 2020 Note Cash flows from I (used inl operating actiwties 126.286 Cash flows from investing activities Interest income Purchase of new van Proceeds on sale of fixed assets Increaselldecreasel in cash and cash equivalents in the reporting period Cash and cash equivalents atthe beginning of the year 163 131,7611 91500 Ir3 1041188 2241550 76,489 48,061 Total cash and cash equivalentsatthtendof theyear 328,738 2241550
Hammersmith Community Gardens Association Annual Report and Financial Statements 2021 | 17 Notes to the financial statements IACCOUNTING POLICIES AccouNTING BASIS The flnancial statement5 have been prepared in accordance with Accounting and Reporting by Charities: Statement of Rec(>mmended Practice applicable to chafities preparing their accounts in accordance with the Flnancial ReportSng Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective i Janvary 20151 (Charities SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS I021 and the Companies Act 2006. HCGA meet5 the definition of a public benefit entity vnder FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the Televant accounting policy notelsl. GOING CONCERN The accounts have been prepared on a going concern basis. Having carried ovt a detailed review of the Company's resource5 and challenge5 presented by the current economlc climate, the directors are satisfied that the Company has sufflcient cashflows to meet its liabilities a5 they fall due for at least one year from the date of the approval of the accounts. INCOME All incoming resources are included Inthe statement of financial activities when the charityls entitled tothe Income and the amount can be quantified with reasonable accuracy. The following specific pollcies are applied to particular categorie5 of income.. VOLUNTARY INCOME IS RECEIVED8YWAY OF GRANTS, DONATIONSANOGIFfs AND IS INCLUOED IN FULL IN THE STATEMENTOF FINANCIAL AcTIVlES WHEN RECEfvAgLE. GRANTS, WHERE ENrrrLEMENTIS NOTCONDITIONALON THE DELIVERYOFA SPECIFIC PERFORMANCE BYTHE CHARITY, AIIE RECOGNISEDWHENTHE CHARrrY BECOMESUNCONDITIONALLY ENTThLEDYO THE GRANT. DONATED SERVICE5 AND FACILMESARE INCLUOEDATTHE VALVE ToTFIECMARy W>¢EREThIS CAN BE QUANTIFIED. THE VALUE OF SERVICES PROVIDEO BYVOLUNTEERS HAS NOTBEEN INCLUDED INTHÉSÉAccouNrs. INVESTMENT INCOME IS INCLUDEDWHEN RECEWABLe. A INCOMING RESOURCES FROM GRANTS ANO FEES, WHERE RELATEOTO PERFORMANCEANDSPECIFI DELIVERABLES, ARE ACCOUNTEO FOR AS THECHARrrY EARNS THE RTT0 CONSIDERATION BY rrs PERFORMANCE. THUS, GRANTS RECEIVED IN RELATION TOSPECIFIEDEXPENgrrvRETHATHAS NOTYETeEtN INCURREDISCLASSIAEDAS DEFERRED INCOME. EXPENDITURE Expenditure is reco9nised on the accrvals basis as a liability 15 IncUrd. Expenditure include5 any VAT which cannot be fully recovered and is reported as part of the expenditvre to which it relates. Charitable expenditure compr15e5 those costs incurred by the charity in the delivery of its activities and seNices in furtherance of its charitable objectives. It include5 both costs that can be allocated directly to sijch activities and those costs of an indirect nature necessary to support them. Governance costs include those costs associated with meeting the constltutlonal ènd statutory requirement5 of the charity and Include the fee for independent examination of the account5 and costs linked to the Strategic management of the charty- All costs are allocated between the expenditure categories of the Statement of Financial Actlvitles on a basis designed to reflect the vse of the resource. PENSIONS Defined contribution payments are made for staff members and are recognised in the SOFA as incurred. This pension scheme was Introduced to comply with Auto Enrolment in June 2015 Using the govemment scheme NEST. Payments made during the yearwere £2139312020 £ 2,778}.
Hammersmith Communty Gardens Association Annual Report and Financial Statements 2021118 TAXAoN As a charity. Harrbmersmith Communty Gardens Association is exemptfrom tax on income and gains falling within section 505 of the Taxes Act 1988 or $256 of the Taxation of Chargeable Gains Art 1992 to the extent thatthese are applied to rf(s charitable object5. No tax charge5 have arisen in the Charity during the year. FIxEDSET5, DEPREaAmON ANDCAPITAUSATION Fixed assets are stated at cost less accumvlated depreciation. Leasehold property comprises two EcoShed5 Wlth le35es ending in 2024. The first of the two Ecosheds was acquired bythe Charityfrom the predecessor charity on i April 2006 at a C05t of £40,000 with an associated revalvation reseNe of £36.000. The resetve is being written off in equal annual Instalments of £2,000 over the years remaining on the lease at oi April 2006. The second Ecoshed was built Using restritted funding in 2010111 and 15 being depieciated over years. Addition5 to tangible a55ets costing le55 than £4000 are not capitalised. Depreciation is provided at rates calculated to write off the cost of each a55et on a straight-line ba515 over its expe(ted useful lrfe as follows.. Van 4years FUND5 The Charity has two types of fund.. RE5Tr1CTED- RESTRICTED FUNDSARE SUBJEE0T0 RE5TIONs0NTHE1R EXPENDtruRE IMPOSED BYTHE DONOR OR THROUGH THE TERMS OFANAPPEAL. UNRESTRicfED- UNRESTRicfED FUNDS AREAVAILABLE FOR USEATTHE DISCRETION OFTHETRUSTEES IN FURTHERANCE OFTHE GENERAL OBJEcfivESOFTHE CHARrrY. UNRESTRICTED FUNDS INCLUDEAREVALUATION RESERVE REPRÈSEfhtnNG THE RESTATEklENTOF INVESTMENT ASStrsATMARKETVALUES. 2 GRANTS AND DONATIONS Unrestricted Restricted Total Total 2021 2020 London Borough of Hammersmith & Fulham BBC Children in Need Dr Edwards & Bishop Kings Charity Ernest Cook Charity Mercers Charitable Foundation Charity of Sir Richard Whittington Co-op Community Fund (Get Out There PToje(tl Garden Sites Mayors Green Spaces Fund Award5 for All Men in Sheds Social Enterprise (National Lottery) Kusuma Trust Phoenix Farm IWFGA Association} Hammersmith United Charities Other Grants and Donations 35.000 3&000 35,000 12,121 51000 71750 14.706 141706 51000 10,000 14,706 000 10,000 41209 2,250 21775 5,000 91650 5.017 37,000 9,650 51017 37,000 2.760 31524 71500 24293 540 21984 7,500 5,000 11,575 211293 21,833 151,450 1051386
Hammersmith Communty Gardens Association Annual Report and Financial Statements 2021 | 19 2.ITHE GLASSHOUSE PROJECT Restricted Total Total 2021 2020 London Borough of Hammersmith & Fulham Greenwich Leisure Ltd Land Securitie5 Group PIC Other indiwdual donations Mayorfs Crowd Fund London Gift aid- Glasshouse 20,000 4500 181592 50.000 2,267 52.267 50.000 2,267 52,267 62,092 1141359 42,092 20,000 62,092 Brought Forward TOTAL As part of the Mayorfs Crowd Fund London a pledge of £50,000 was made by the GLA in 2020121. No further funding received in the current year. The trustees alsts committed £NIL12020'. £20,000) towards the projecttransFerred from unrestritted funds. 3 PROJECT RELATED FEES The project related fees account for 50% of the companfs income. The source of the income is as follows.. Totsl Total 2021 2020 Educational Programmes, including school gardening and adult education Community Gardening Programmes Corporate Team Building Days aintenance Contracts Health and wellbeing programmes Ltscal fundraising events and donations Site Hire White City Enterprise Other unrestritted income 68,64 1091100 59,297 151915 141085 6.641 41000 5,115 43,970 3.540 9,139 8.385 219.538 1441433 Deferred income related to project fees amounted to £48.54212020= 48,207).
Hammersmith Communty Gardens A550ciation Annual Report and Financial Statement5 2021 | 20 4 EXPENDITURE al Analysis of totalexpenditure Total Total 2021 2020 Charitable artivities 174676 188.428 Support costs 571537 851400 Governance costs 2,160 TOTAL 2381773 2751988 bl Analysis ofsupport C05ts.. Tot•1 Total 1021 2010 Governance 270 167 Finance 41375 Hvman resource 52,057 80,D7 Information techno109y 835 862 TOTAL 57,537 851400 c) Analysls ofgovernance costs Total Total 2021 2020 Independent examlnerfee 500 500 Legal fees 3,000 Staff and sUPPOrt costs 4406 595 Insvrance 1,654 1.155 TOTAL
Hammersmith Community Garden5 Association Annual Report and Financial Statements 2021121 STAFF COSTS 2Q31 2020 Salaries and wages 96,223 99,356 Social security cost5 8,0 8,272 104,233 No employee received emoluments of more than £60,000. The avera9e number of employees dvring the year (full time equivalent in brackets), was.. 2021 2020 Number Number Managers 211.61 211.61 Health pr¢ject coordinator illl illl Community Gardeners 212.21 212.21 Sesslonal staff 110.61 The salaries of key management personnel are approved by the Staffing Sub Committee and ratifi'ed by the full Board of Trustees. 6 TRUSTEE REMUNERATION AND RELATED PARTYTRANSACTIONS No Trustee received any remuneration, nor incurred expenses iequiring reimbursement durlng the current or prevlous year12020.' nill. No Trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charff(y durin9 the current or prewous year12020.' nil).
Hammersmith Communty GaTdens Association Annual Report and Financial Statements 2021 | 22 7 TANGIBLE FIXED ASSETS Leasehold Van Total Property Cost at i April 1020 102,000 121396 1141396 Addltlons 31x761 31,761 Disposals 112.3961 11213961 C05t at 31 March 2031 102,000 31,761 1331761 Accumulèted depreciation at i April 2020 18014701 112,3961 192,8661 Depreciation provided in year 14,5091 1319701 1814791 Released on disposals 121396 12,396 Transferfrom revaluatlon reserve {2,0001 12,oool Accumulated depreciation at 31 March 2021 18619791 131970) 19019491 Net book value at 31 March 2021 151021 27,791 42,812 Net book value at 31 March 2030 2&530 21,530 8 DEBTORS Debtors are made up as follow5- 202X 2020 Fees receivable 9rOIO 191971 Other debtors and prepayment5 4x323 131333 201540
Hammersmith Community Gardens Association Annual Reportand Financial Statements 2022123 9 CREDITORS: AMOUNTS FALLING DUEWITHIN ONEYEAR Creditors are amounts falling due within one year and are made up asfollows-. 2011 2020 Deferred income 46,275 48,207 Social security and othertaxes 681 2,690 Other creditors 5,498 354 Accruals 52.454 51,231 io ANALYSIS OF FUNDS Summary of fund movements are as follows= i April 2020 Income Expendrture Transfers 31 March 2021 31 March 202 Unrestricted Funds 80,862 175.929 Iu7.2661 1391525 80,862 Restricted Funds 134.527 181.884 112&507) 1921904 134tr527 Total all Funds 2151389 357,813 1240.773} 332,429 215,389 The composition and changes of the individual funds are as follows= Unrestrirted Funds The cornposition of Unrestricted Funds atthe year end and the changes during the yearare a5follows'. Net 31 March 2021 31 March 2020 I April 2020 Movement General Funds Fixed assets 8.000 251791 33,791 8,000 Net current assets 72,862 32.872 1051734 72,862 Total unrestricted fund5 80.862 58.663 1391525 80,862
Hammersmith Community Gardens Association Annual Report and Financial Statement5 1021 | 24 Restricted Funds Net 31 March 2021 31 March 2020 i April 2020 Movement Restrirted funds Fixed assets 131530 1415091 9.021 13.530 Current assets 1201997 62,886 183,883 1201997 Total restrirted funds 1341527 58.377 192.904 1341527 Iniluded in RestrFrted Funds is £ 114135912020 E 62.0921 in respett of the funds raised and donated to finance the new Glasshouse projectlsee note 121. 11 RECONCILIATION OF NET INCOMEI(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES 202X 202Q Net income forthe reporting year las per the SOFA) Adjustments for.. 1091540 91.201 Depreoation charge 81479 4,509 Interest {1631 11731 IlncreasellDecrease in debtor5 7,207 11,2371 IncreasellDecreasel in creditors 1,123 117,9841 Net cash provided byllused inl operating attivities 126,286 76,316 12 CONTINGENT LIABILITIES On 20 March 2021, the charity has signed an agreement with Alitex Ltd to build a Glasshouse. The total cost of this glasshouse projert is estimated at £180,000. The construttion of the glasshouse and payrnents for respective wtsrk will Start after the balance sheet date. The charity has not recognise(J or provided these cost5 at the balance sheet date. See note 2.1 forfunding detail5. 13 POST BALANCE SHEET EVENTS On 12 March 2020, The World Health Organisation declared the coronavirus ICOVID 191 a pandemic. Many countries, including the UK, have reacted to contain and delaythe spread of the wru5, which includes extensive social distancing. business closures and travel bans_ The directois consider the financial impait of this pandemic and have conduded that the matter is non-adjusting PBSE