Turning the Red Lights Green
Accounts for the year ended 31 March 2024
Contents and Charity Information
Contents
Page
Report of the Trustees
1 to4
Independent Examinerfs Report
Statement of Financial Activities
Balance Sheet
Notes to the Accounts
8t013
Trustees
Emmanuel Akoju
Hobson Bullman
Sian Constantine
Roger Crabtree
Peter Hains
Anthony Kirk
Philip Lane
Caragh Mcmurtry
Jane Miller
Fred Peeling
Ruth Rogers
Susan Wallace
{resigned 29.09.23)
Secretary
Elizabeth Ta￿or
Chief Executive Officer
Elizabeth Ta5dor
Registered Office
Harveys Bam
Park End
Swaffham Bulbeck
Cambridge
CB25 ONA
Company Registration Number
5485413
Charity Registration Number
1112429
Independent Examiner
Geoff Mann FCIE
Geoff Mann Ltd
Dee House
13 Highworlh Avenue
Cambridge
CB4 2BQ
Bankers
Lloyds Bank plc
48 High Street
Newmarket
CB8 8LF

Turning the Red Lights Green
Page 1
Accounts for the year ended 31 March 2024
Report of the Trustees
The trustees. who are also directors of the charity for the purposes of the Companies Act. present
their annual reporl for the year ended 31 March 2024.
The accounts comply with the Charities Act 2011. the Companies Act 2006, the Memorandum and
Articles of Association. 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 I￿land (FRS 102) (revised with effect 1 January 2019)
Statement of Trustees. Responslbllities
Company law requires the trustees to prepare accounts for each financial year which give a true and
fair view of the state of affairs of the charity and of the surplus or deficit of the charity for that year.
In preparing those accounts. the trustees are required to:
Select suitable accounting policies and apply them consistently.
Make judgements and estimates that are reasonable and prudent.
Prepare the accounts on the going concem basis unless it is inappropriate to presume
that the charity will continue in business.
State whether the policies adopted are in accordan￿ with the Companies Act 1985 and
with applicable accounting standards and statements of recommended practice. subject
to any material departures disclosed and explained in the accounts.
Observe the methods and principals of the Charities SORP.
(iv)
(v)
The trustees are responsible for keeping proper accounting records which disclose with
reasonable accuracy at any time. the financial position of the charity and to enable them
to ensure that the accounts comply the Companies Act 2006.
They are also responsible for safeguarding the assets of the charity and hence for taking
reasonable steps for the prevents'on and detection of fraud and other irregularities.
The trustees confim) that they have referred to the guidance contained in the Charity
Commission's general guidance on public benefit vthen reviewing the Gharity's aims and
objectives and in planning future activities.
Structure, Governance and Management
Governing document
Tuming the Red Lights Green is a company limited by guarantee with charitable status which is
governed by a memorandum and articles of aSSo￿ation.
Appointment of trustees
Twstees are elected by the membership at the AGM. The board, between AGMS, fills vacancies
and decides on Cowoptions.

Turning the Red Lights Green
Page 2
Accounts for the year ended 31 March 2024
Report of the Trustees
Trustee induction and training
The trustees have reviewed the procedures in place for trustee induction and training by reference
to guidance published by the Charity Commission. A trustee handbook and trustee tours of
Red2Green's services have been devised in order to assist with their induction and training.
Organisational structure
The charity has a board of trustees who met five times durig the year and are responsible for its
strategic direction and policy. in addition, other sub groups meet at regular intervals between the full
board meetings. A chief executive offI￿r (CEO) is appointed by the trustees to manage the day to
day operations of the charity- Each project manager reports directly to the CEO who monitors their
progress, and that of their project, monthly. In planning their activities for the year the trustees have
kept in mind the Charity Commission's guidance on public benefit at their trustees meeting.
Risk management
The trustees actively review the major risks which the charity faces on a regular basis and believe
that maintaining reserves at current levels. combined with an annual review of the wntrols over key
financial systems will provide sufficient resources in the event of adverse conditions. The trustees
have also examined other operational and business risks faced by the charity and confinn that they
have established systems to mitigate the significant risks.
Objectives and Actlvltles
The charity's objects are to increase opportunities in education. training. work and leisure for
people with disabilities and special needs and their carers in South and East Cambridgeshire.
Achievements, Performance and Future Developments
These are covered in the charitys 2024 annual report.
Financial Review
Reserves policy
A revised policy on reserves was agreed at the board meeting held on 29th September 2023 and
is stated below..
The trustees seek to maintain a level of reserves which ensure our financial resilience and
sustainability. This should take into account the obligations the charity has to its clients, staff,
funders ane other stakeholders, recognising the risks identified in our risk register. Primarily
this should ensure thal Red2Green is sufficiently financially robust lo carry out its core activities
even during a period of unforeseen difficulty.

Turning the Red Lights Green
Page 3
Accounts for the year ended 31 March 2024
Report of thè Trustees
The trustees have adopted a knrst-case, scenario in determining the target level of reserves by
seeking to retain sufficient funds in order to manage the closure of the charity in an orderly manner
equitable to all parties involved. Clearly. this would be a matter of last resort and, hopefully, such
reserves could also be employed in a manner to avoid such closure by seeking alternative income
streams or other mitigating actions to sustain the charity through a period of great drfficulty.
Regular financial forecasts are made throughout the year to compare with the approved budget and
these are reviewed as part of our board meetings. Should such forecasts indicate that the reserves
policy is under threat the trustees will look to determine rf this is likely to be a temporary or a
permanent situation and then take appropraite ackn'on to mitigate the sttuation.
The actual level of reserves may also exceed the reserves policy figure. This will provide the
trustees with. for example:
A buffer to cover short term cash flow movements. as are inherent in any organisation
which invoices others for services provided
A fund to exploit a new venture or investment designed to provide a long term benefit to
the organisation or its stakeholders
Funds to provide for the replacement of the charitys fixed assets or expansion of such
To cover a temporary shortfall in the level of grants obtained which. by their nature, are
uncertain and variable
The reserves policy will be reviewed annually as part of the approval of the financial accounts and
any recalculation of the amounts needed wll be carried out at that time. This will be evidenced
in the published accounts of the Charity.
The calculation of the reserves policy for 2023124 is as follows:
The reserves level will be set at 1 £188.681
Redundancy
Contractual Notices for Staff
Rent
Harvevs Barn
Rent
Granary Barn
Winding down costs
Contingency
74.757
79,474
9,250 3 month's notice
13.200 12 month's notice
6,000
6,000
188,681
Actual unrestricted reserves as at 31.03.2024
216.411

Turning the Red Lights Green
Accounts for the year ended 31 March 2024
Report of the Trustees
The values in the table are updated each year based on the latest data available.
The above report has been prepared in accordance with the small companies regime of the
Companies Act 2006. It was approved by the trustees on 27 September 2024 and signed on their
behalf
ony Kirk
Trustee

Page 4

Turning the Red Lights Green
Page 5
Accounts for the year ended 31 March 2024
Independent Examiner's Report
To the Trustees of Tuming the Red Lights Green
I report to the charity trustees on my examination of the accounts of the Company for the year
ended 31 March 2024 set out on pages 5 to 12.
Responsibilities and Basis of Report
As the charitls trustees of the Company (who are also the directors of the company for the
purposes of company law), you are responsible for the preparation of the accounts in accordance
with the requirements of the Companies Act 2006 ('the 2006 Act.).
Having satisfied myself that the accounts of the Company are not required to be audited for this
year under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect
of my examination of your CharIt￿S accounts as Carried out under section 145 of the Charities Act
2011 ('the 2011 Act,). In carrying out my examination. I have followed the Directions given by the
Charity Commission under section 145{5)(b) of the 2011 Act.
Independent Examinerfs Report
I have completed my examination. I confirm that no material matters have come to my attention
which give me cause to believe that:
accounting records were not kept in accordance section 386 of the 2006 Act. or
- the accounts do not accord with such records. or
- the accounts do not comply with relevant accounting requirements under section 396 of the 2006
Act other than any requirement that the accounts give a 'true and fair. view vthich is not a matter
considered as part of an independent examination" or
- the accounts have not been prepared in accordance with the Chartties SORP (FRS102).
I have no concerns and have come across no other matters in connection with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Geoff Mann FC
Geoff Mann Limited
Dee House
Highworth Avenue
Cambridge
CB4 2BQ

Tuming the Red Lights Green
Page 6
Accounts for the year ended 31 March 2024
Statement of Financial ActFvities
2024
Unrestricted Restricted
funds
funds
2023
Unrestricted Restricted
funds
funds
Total
funds
Tolal
funds
Notes
Income
Incoming resources from
generated funds-
Investmenl income
Incoming resources from
charitable activities-
Contracts for setvI￿S
Grants and donations
Miscellaneous In￿Me
2.487
2,487
1,528
1.528
782,323
63.197
5,914
782,323
153.188
5,914
672,071
121.158
8,413
672,071
186.349
8,413
89.991
65,191
Total Income
853.921
89.991
943.912
803.170
65.191
868.361
Expendlture
Charitable aclivities
929.629
89.991 1.019.620
786.085
65.191
851.276
Total Expendlturè
929,629
89.991 1,019,620
786,085 65,191
851,276
-75.708
-75,708
17.085
17,085
Transfer5
10
Net In¢omel{¢xpenditure)
and net movement In funds
for the year
-75.708
-75,708
17.085
17,085
Reconciliation of funds
Total funds brought forward
292.119
292.119
275.034
275.034
Total funds carrled forward
216,411
216.411
292.119
292.119
Statement of Total Recognlsed Gains and Losses
There were no recognised gains or losses for 2024 or 2023 other than those induded in the Statement of Financial
Activitl8S.

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Accounts for the year ended 31 March 2024
Balance Sheet
2024
2023
Notes
Fixed Assets
Tangible assets
4,498
8.997
Total Fixed Assets
4,498
8.997
Current Assets
Stocks
Debtors
Cash at bank and in hand
500
63,269
168,874
500
80,152
252,349
Total Current Assets
232,643
333,001
Creditors.. amounts falling due
within one year
20.730
49.879
Net Current Assets
211,913
283,122
Net Assets
216.411
292,119
The Funds of the Charity
Unrestricted funds
Restricted funds
216.411
292,119
Total Charity Funds
216.411
292,119
For the year ended 31 March 2024 the charity was entttled to exemption from audit under section
477 Companies Act 2006 and no notice has been deposited under section 476. The trustees
acknowledge their responsibilites for ensuring that the charity keeps accounting records which
comply with section 386 of the Act and preparing accounts which gtve a true and fair view of the
state of affairs of the charity as at the year end and of its deficit for the year in accordance with
the requirements of sections 393 and 394 and which otherwise comply wth the requirements of
the Companies Act 2006, so far as applicable to the charty.
The accounts have been prepared in accordance with the provisions of the Companies Act 2006
applicable to charities subject to the small companies regime and were approved by the trustees
on xx September 2024 and signed on their behatf.
Anthony Kirk
Trustee

Turning the Red Lights Green
Page 8
Accounts for the year ended 31 March 2024
Notes to the Accounts
Accounting Policies
{a)
Basis of Preparation of Accounts
The accounts have been prepared in accordance with 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) (Revised with effect 1 January 2019)- (Charities SORP
(FRS 102)). the financial reporting standard applicable in the UK and Republic of Ireland
(FRS 102) and the Companies Act 2006.
Turning the Red Lights Green meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are initially reeognised at historical cost or transaction value
unless othepwise stated in relevent accounting policy note(s).
(b)
Income
Incoming resources are recognised in the year in which the charity is entitled to the
re￿ipt. and the amount can be measured V￿th reasonable certainty. Income is only
deferred when the charity has to fu￿11 conditions before becoming entitled to it or where
the donor has specified that the income is to be expended in a future period.
(c)
Expenditure
Includes all expenditure inCu￿ed by the charty other than that which has been
capitalised.
(d)
Operating Leases
Rentals applicable to operating leases. where substantially all of Ihe benefits and risks of
ownership remain with the lessor. are charged against income as incurred.
(e)
Pensions
The charity operates a defined contribution pension scheme. The pension charge
represents the amounts payable by the charity to the fund in respect of the year.
(o
Fixed Assets
Depreciation is provided on all tangible fixed assets at rates calculated to write-off the
costs less estimated residual value of each asset over tts expected useful lrfe with a
full year's depreciation being charged in the year of acquisition as follows:
Garden buildings
Fixtures and fittngs
Motor vehicles
100/0 Straight line basis
33.330/0 Straight line basis
25 % straight line basis

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Page 9
Accounts for the year ended 31 March 2024
Notes to the Accounts
Expenditure on office equipment and garden tools is y￿rtten off in the year in which it is
incurred. The trustees are of the opinion that such expenditure has no economic value,
and that, in view of this and the nature of the organisation, such costs should not be
capitalised.
The charity only capitalises assets costing in excess of £1,000. Typically assets under
this value have an economic benefit to the charity of less than one year and are
considered revenue in nature.
(g)
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance
for obsolete and slow moving items. Cost includes all direct expenditure.
(h)
Debtors
Trade debtors and other debtors are recognised at their settlemenl amount due after
any discounts. Prepayments are valued at the amount prepaid net of any trade discount
due.
Creditors and Provisions
Creditors and provisions are recognised where the charty has a present obligation
resulting from a past event that will probably result in the transfer of funds to a third
party and the amount due to settle the obligation can be measured or estimated
reliably. Creditors and provisions are normally recognised at their settlement amount
after allowing for any trade discounts due.
IJ.)
Going Concern
The trustees consider that there are no material uncertainties about the charitable
companls ability to continue as a going concern.
The trustees do not consider that there are any sources of estimation uncertainty at the
reporting date that have a significant risk of causing a material adjustment to the
carrying amounts of assets and liabilities viithin the next reporting period.
(k)
Fund Accounting
Restricted funds are to be used for the specified purposes laid down by the donor.
Expenditure for those purposes is charged to the fund, together with a fair allocation
of overhead and support costs.
Designated funds are unrestricted funds. which have been designated for special
purposes by the trustees. Unrestricted funds are donations and other incoming resources
received or generated for expenditure on the general objects of the charity.

Turnlng th• Red Llghts Green
Page 10
Accounts for tho ygar gnd8d 31 March 2024
Notes to the Accounts
Grants and Donatlons
2024
unrestrict￿ Restricted
funds
fvnds
2023
unrestrict￿ Restricted
nds
fiJnd5
Totsl
fvnds
Totsl
funds
Access lo Work
ARM Holdings
Bailey Thomas
Cambs Community Foundation
Cooperative Group
D'oyley Carte
Edward G0s￿1ng Foundation
Enabling Actiwties Trust
European Metal Recyders
Evelyn Trust
Hobson Chadty
Illumina
Jurgens Charitable Trust
Llving Sport Foundation
Lloyds Bank Foundation
Neighbourly Foundation
Pye Foundation
Robert McAlpine
Sir Jules Thom Charilable Trust
Strangward Trust
Three Guineas Twst
Others less than £2.0
8.545
25.000
6.580
34.0(K)
15.0
6,580
34.000
15,000
9.000
2.816
25.OLK)
11,595
11,595
9.000
2.816
12.5(Kl
12.5LK)
6.5
12,500
12.500
6.800
17.123
17.123
16.113
16.113
8.057
8.057
4,000
5.018
23,575
5.000
4,500
2,500
3.000
5,000
26.000
13,003
4.000
5,018
23,575
5.000
4.500
4.500
2.500
3.000
5.000
29.(KJO
29.000
12.652
26.￿0
12,652
13,003
63.197
89,991
153.188
121.158
65,191 186.349
Total Exp8ndlturo
2024
Charitable Goveman
actimties
costs
2023
Charitable Goveman
aCti￿tte$
costs
Total
expenditure
Total
Jpenditure
Governan￿ and stralegy
Other costs
Staff Costs (note 4}
960
0 201,494
0 648.822
198,219
820.421
198.219
820.421
201.494
648.822
1.018.640
1.019.620
850.316
960 851.276

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Page 11
Accounts for the year ended 31 March 2024
Notes to the Accounts
Staff Costs
No remuneration was paid to any of the trustees in the year. Expenses totalling £nil (2023 - £42)
were reimbursed to them.
The staff costs were:
2024
2023
Wages and salaries
Social security costs
Pension contributions
720,426
52,707
47,288
568,334
39,911
40,577
820,421
648,822
The average weekly number of stsff employed by the charity during the year was 39 {2023 - 341
No member of staff eamed more than £60,000.
Net Movement in Funds for the Year
The net movement in funds for the year is stated after charging:
2024
2023
Independent examination fee
Operating lease rentals:
980
52,026
960
47,307
Land and buildings
Other Commitments
At 31 March 2024 the charity had annual commitments under non
Cancellable operating leases as follows-
Land and buildings
2024
2023
Expiry date:
Within three years
Within five year
Granary Bam
Harvevs Bam
13,200
37,000
12,000
1,480

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Page 12
Accounts for the year ended 31 March 2024
Notes to the Accounts
Tangible Fixed Assets
Leasehold Fixtures
improvements
and
and garden
fftlings
buildings
Garden
tools and
offi
equipment
Motor
vehicles
Total
Cost
At 1 April 2023
Addilions
Disposals
132.121
19.225
14.991
42,195
208,532
At 31 March 2024
132.121
19,225
14.991
42.195
208.532
Depreclatlon
At 1 April 2023
Charge for the year
Disposals
132.121
19.225
14.991
33.198
4,499
199,535
4.499
At 31 Marth 2024
132.121
19.225
14,991
37,697
204.034
Net Book Value
At 31 March 2024
4.498
4.498
At 1 April 2023
8,997
8,997
Debtors: Duo within one ￿ar
2024
2023
Prepayments
Other debtors
Trade debtors
2,782
17.734
42,753
2,613
13.780
63,759
63,269
80,152
Credltors: Due within one year
2024
2023
Accruals and deferred income (see below)
Trade creditors
3.839
16,891
38.208
11,671
20,730
49.879

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Page13
Accounts for the year ended 31 March 2024
Notes to the Accounts
Credttors: Due within one year {eontinued)
2024
2023
Income deferred to the year ended 31 March 2024 included above-
Cambridgeshire Communty Foundation
Coop
ECDC
Enabling Activities Trust
Illumina
Three Guineas Trust
11,595
3,089
750
6,500
16,113
4,000
3,839
38,208
10
Related Party Transactions
There were no related party transactions in the year that required disclosure.
Restricted Funds
Brought Income Expenditure Transfers
forward
Carried
forward
Aspirations
Core Costs
Options
50.221
25,113
14.657
50,221
25,113
14.657
89.991
89,991
Aspirations
Providing lrfe skills training to adults with autistic spectrum
conditions.
Head offi￿ and support services such as Finan￿. Facilities
and Management costs to support the operational services.
Horticultural and educational opportunities for adults with
disabilities. Providing transport enabling Clients to attend
activities.
Core Costs
Options