The Lorna Young Foundation
Accounts 2022-23
The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2023. The financial statements have been prepared in accordance with the Statement of Recommended Practice ISORP) 'Accounting and Reporting by Charities' issued in March 2015, applicable in law and the charity's governing documents.
Charity No: 1112895 Company No: 4788426
LORNA YOUNG FOUNDATION
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
CONTENTS
| Page | |
|---|---|
| Report of the Trustees | 2 |
| Independent Examiner’s Report | 21 |
| Statement of Financial Activities | 22 |
| Balance Sheet | 23 |
| Notes forming part of the financial statements | 24 |
LORNA YOUNG FOUNDATION
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
Chair’s Foreword
This has been another challenging, but rewarding, year for the LYF. Our flagship international programme, Farmers’ Voice Radio continues to deliver truly transformational results within smallholder farming communities, and the continued success of our Academy programme, demonstrates how a more light-touch, online support programme can deliver amazing outcomes for communities.
Our Not Just Us programme has continued its transition to a user-led, open access resource and the team have created a unique and ground-breaking Toolkit of practical resources, guides and signposting, freely available to community groups to support them in setting up and running successful community enterprises.
As with most small charities, we face the perpetual challenge of raising sufficient funds to maintain our work. We make every effort to minimise overheads and ensure that our resources are focussed on delivering impact in communities in the UK and internationally. We do not pay for an office or utilities. Our Board meetings are held online, and our finances are managed by our wonderful Finance Administrator, Alison O' Neill, who provides invaluable professional accounting and payroll services to us on a volunteer basis. Thank you, Alison.
I would like to praise our small, talented, dedicated team who work tirelessly to achieve great things with limited resources. Our Board of Trustees are committed and loyal and support our team with much more than good governance. We are confident that the Lorna Young Foundation continues to carry on the ethos, values, and drive of our namesake, and we hope that readers of this report will seriously consider how they can contribute to our outstanding work and initiatives. Get in touch, we would love to hear from you.
Lastly, a huge thankyou to Emma Austin of Smith Austin Ltd, Chartered Accountants, for undertaking the inspection of our annual accounts pro bono. We very much value your support and generosity.
Ian Agnew (Chair)
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Report of the Trustees
The Trustees of Lorna Young Foundation (LYF) have pleasure in presenting their financial statements for the year ended 30 June 2023.
Principal activity
The company's principal activity is to act as a charity.
OUR AIMS
LYF's Vision
The Lorna Young Foundation's vision is to bring about change in the attitudes and systems that prevent communities across the globe from working together to improve their lives.
LYF's Mission
The Lorna Young Foundation (LYF) is a charity that works to connect communities to trade knowledge, products and ideas that will make their lives better. It does this by devising and running unique programmes that bring together the many disconnected worlds that make up our societies - both in the UK and across the world.
We have a rich history, taking our name from fair trade pioneer Lorna Young who broke down doors to get the UK’s first fair trade coffee into supermarkets. Our work is based on a deep understanding of international trade justice issues. We have a long track record of solving supply chain challenges, and access to networks that can deliver expertise and funding.
Our flagship programmes are:
Farmer Voice Radio (FVR) - which engages small farmers and farmer organisations in the developing world in the production of local radio programmes that broadcast vital farming information, equipping marginalised farmer communities with the knowledge, support and opportunities needed by their collective communities and their independent livelihoods. FVR helps to improve agricultural production, manage land more sustainably and facilitate access to markets. In turn, this supports the long-term viability and sustainability of remote rural communities.
Not Just Us (NJU) - which offers young people, disadvantaged people and their communities in some of the UK's most deprived areas an opportunity to create their own ethical and social enterprise, learning directly from the LYF, our networks and our educational resources.
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FARMERS’ VOICE RADIO
Farmers’ Voice Radio (FVR) engages small farmers and farmer organisations in the developing world in the production of local radio programmes that broadcast vital farming information across rural areas. FVR helps to improve agricultural production, manage land more sustainably and facilitate access to markets.
2022-2023 was another busy year for Farmers’ Voice Radio (FVR) as we completed the first FVR Academy training programme with the first cohort of participants and launched a second FVR Academy programme in 2023. FVR projects continued implementation in Ghana and Kenya and new FVR projects were started in Malawi and South Africa. There was a lot of project development work, which has since resulted in a new FVR project in Nigeria and an extension of the Kenya tea project.
During this period the FVR team also prioritised building links with the coffee and ethical trading sector, which included being the charity partner at Manchester and Birmingham Coffee Festivals.
A huge thank you to our international partners, generous donors and the many other champions of Farmers’ Voice Radio, who have worked with us over this last year to work towards transforming the lives of millions of farmers and rural communities through the power of radio.
PROJECT DELIVERY – PARTNERING WITH LOCAL AND INTERNATIONAL ORGANISATIONS TO CO-DESIGN AND IMPLEMENT FVR PROGRAMMES THAT ADDRESS FARMERS’ SPECIFIC CHALLENGES.
GHANA: FVR for Shea Nut Collectors and Butter Processors in Northern Ghana
Timeframe : 07/2021-06/2024
Location : Tamale, northern Ghana
Partners : Tungteiya Women’s Association, Solidaridad, The Body Shop, Cargill Zor and Global Shea Alliance
Radio station : Zaa FM and Simli Radio
Funders : Fund for Responsible Business (FVO), as part of the Netherlands Enterprise Agency (RVO), The Body Shop International and Cargill Zor.
This FVR project was developed following a successful pilot project funded by The Body Shop (TBS). TBS brought together a consortium of partners to develop a 3-year project to the Dutch Government FVO fund. This project aims to increase incomes and improve livelihoods among shea producing communities in the Northern Region, leading to a stronger and more resilient shea supply chain.
Women shea butter producers in Ghana are under huge pressure, and the global supply of shea butter is at risk. Climate change and unsustainable agricultural and land management practices are affecting yields and quality. A recent ITC report identified gender inequality, inadequate health provision and environmental threats to the shea parkland as key risks to the shea supply chain. Poor infrastructure, low education levels and gender dynamics hinder access to essential information, particularly for women. FVR are working in collaboration with Solidaridad, The Body Shop International, Cargill Zor, Tungteiya Women’s Association and the Global Shea Alliance to achieve the following planned outcomes:
- Improved quality and safety of shea butter production of 10,000 women by 2024
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Improved business skills and collective marketing from 10,000 women in the target 10 communities by year 2024
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Increased number of women undertake alternative income generating activities (minimum 800).
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Improved understanding of sustainable parkland management around 10 target Associations and action plan to secure the ongoing improvement in the management of Shea.
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Improved sustainable due diligence process within the shea supply chain.
This will be achieved through FVR programmes produced by Programme Reference Groups made up of shea nut collectors in two communities, facilitated by Solidaridad and Tungteiya. These radio programmes will be broadcast twice weekly on 2 radio stations (Zaa FM and Simli Radio) in Dagbani language. The radio programmes address the key issues affecting shea workers and will broadcast shea price updates. Technical inputs are provided by the Global Shea Alliance and other partners and stakeholders in the project. N’Kalo is providing the shea market information updates for the radio programmes and training. Communal Listening Sessions have been set up in 10 target communities to ensure women have access to the radio programmes. Listeners also have an opportunity to provide their feedback and ask questions through an Interactive Voice Response (IVR) Listener Feedback System (developed by the UK tech company Climate Edge).
The radio programmes are being broadcast alongside face-to-face training on areas related to gender smart business skills, collective marketing, health and safety, climate smart agriculture, income diversification for up to 5720 women. Income diversification training will include the establishment of 10 food and technology demonstration plots for women on the borders of farms. In addition, the project includes community advocacy related to shea parkland management.
The FVR team has partnered with TBS to present at the Global Shea Alliance conference and TBS won a Sedex Award for their role in setting up and championing this FVR project.
KENYA: Farmers’ Voice Radio for Women Tea Smallholders and Workers in Nandi Hills
Timeframe: 04/2022 to 09/2023
Location: Nandi Hills, Kenya
Partners: Sireet OEP (Outgrowers Empowerment and Producer Company), the National Organisation of Peer Educators (NOPE) and Twinings.
Radio programme and station : "Tugetab Kabotik ab Sireet OEP" ("The sound of farmers from Sireet OEP") on Kass FM 91.1
Funder and Partner: Twinings
This Farmers’ Voice Radio project aims to empower women tea smallholders and workers in Nandi Hills to improve their families’ health and wellbeing and to achieve more secure livelihoods. Sireet OEP has 12,000 smallholder tea farmer members, of whom around 30% are women. Sireet OEP own and manage (with the support of Eastern Produce Kenya) Sireet tea estate and factory in Nandi County in Kenya, where Twinings sources some of its tea and was already implementing a health project as part of its Sourced With Care programme. The FVR project has the following objectives:
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Health
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To increase access to community and personal health information and services for women and families, in particular reproductive health and nutrition.
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- To improve women’s knowledge, attitudes and practices around reproductive health and nutrition.
2. Gender justice
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To raise awareness of the benefits of gender equality amongst women and men.
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To challenge gender imbalances in household decision-making and reduce gender-based violence.
3. Secure livelihoods
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To increase knowledge and adoption of appropriate alternative income generating activities that will reduce families’ dependence on tea.
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To increase women’s control over household income.
These objectives are being achieved through a 12-month Farmers’ Voice Radio programme series, ‘Tugetab Kabotik ab Sireet OEP’ (‘The Sound of Farmers from Sireet OEP’), which is broadcast twice weekly in the Kalenjin language on local radio station, Kass FM 91.1. The programme targets the 12,000 members of Sireet OEP and their households, as well as other farmers and workers involved in the Twinings tea supply chain in Nandi Hills. The radio programme content is being generated by a Programme Reference Group (PRG), made up of 12 farmers (two from each of the six Sireet OEP zones), who meet monthly to discuss the selected topics. Relevant and credible local resource people with expertise on the discussion topics are invited to the PRG meetings and/or interviewed separately by the radio presenters to supplement information provided by the PRG members where necessary, and to answer listener questions.
Esther, one of the farmers selected ‘The Sound of Farmers from Sireet OEP’ Programme to feature in the programme, said: “ We should share our way of Reference Group members. Credit: NOPE farming – the way you farm is not
the way I farm, so we can exchange ideas. By the time the beans grow, we shall go forward. And we shall find that radio is the easiest way of communication: you can have the knowledge where you are; you don’t need transport or money to get knowledge .”
MALAWI: Farmers’ Voice Radio for Sustainable Tea Livelihoods in Malawi
Timeframe: 09/2022 to 09/2023
Location: Mulanje and Thyolo Districts, Malawi
Partners: Sukambizi Association Trust and the Ethical Tea Partnership Radio programme and station : "Tea Talk" on Malawi Broadcasting Corporation Radio 1 Funder: Guernsey Overseas Aid and Development Commission and the Ethical Tea Partnership
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This Farmers’ Voice Radio project aims to improve knowledge, attitudes and practices relating to sustainable and quality tea production of smallholder tea farmers in Mulanje and Thyolo. Sukambizi Association Trust (SAT), the Ethical Tea Partnership (ETP) and local radio stations are working together to produce and broadcast participatory radio programmes that raise farmers’ voices— particularly those of women—and enable them to share and access the information they need to grow their incomes, increase their resilience to climate change and have greater control over their livelihoods.
Specifically, the Farmers’ Voice Radio programmes will target the following objectives:
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Objective 1: Improve farmers’ tea production and land management practices to increase quality and yields and therefore the tea income they earn.
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Objective 2: Support resilience to climate change by raising awareness of deforestation, promoting climate friendly farming practices and encouraging diversification.
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Objective 3: Challenge gender norms and empower women to take leadership roles whilst promoting economic resilience.
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Objective 4: Improve farmers’ knowledge of the tea market and strengthen their voice and influence within the Malawi tea sector
This will be achieved through a Farmers’ Voice Radio programme series, aired on a Chichewa language station, that is targeting the 12,771 members of SAT and their households, as well as other small scale tea farmers and workers in the region. The series is using the local seasonal calendar as a framework around which to plan programme content, with individual episodes focused on a range of relevant topics, broadcast at the most appropriate time of year.
The radio programme content is generated by a Programme Reference Group (PRG), made up of 12 smallholder tea farmers, the majority of whom are women, who meet monthly in a central location to discuss the pre-agreed topics. These discussions are recorded, edited into short programmes and broadcast, twice weekly, by the radio station partner.
Relevant and credible local resource people with expertise on the discussion topics are invited to the PRG meetings and/or interviewed separately by the radio presenters to supplement and challenge information provided by the PRG members where necessary, and to answer listener questions. They also feed into the development of technical information sheets prepared for each topic, which radio presenters will use to guide the discussions.
Communal Listening Sessions run by 28 Radio Champions (also selected SAT farmer membership) have been set up in certain communities, to enable those without a radio set at home to listen and engage in the radio programme content.
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Annie, tea farmer from Malawi. Photo credit: Lucy Kane
Annie, one of eight women farmers selected to feature in the radio programmes, said: “Farmers are not making a profit because…they don’t take care of the fields properly. Input costs are also high and tea prices are low. [At the moment] information [about tea farming] is passed from agricultural extension workers to block leaders, who then pass it on to farmers. But there are too many farmers to one block. Resources are little and they are very stressed. [The radio programmes] will help a lot to be able to disseminate the information far and wide. It’s also really important [that farmers can] ask questions and get feedback; none of the other radio programmes do this.”
Women farmers make up 70% of SAT’s membership but they are underrepresented in leadership. Annie continued, “[In the training workshop] we have been discussing things such as leadership and why women are not taking those positions in the tea industry. We are mostly women, but the positions are held by men.” Annie and her peers hope that having their voices on the radio will help to shift this balance.
SOUTH AFRICA: Farmers’ Voice Radio for Sustainable Smallholder Agribusiness in Limpopo Timeframe: 06/2023 to 06/2024
Location: Limpopo Province, South Africa
Partners: Agricre (Pty) Ltd, Rainforest Alliance and Phalaphala FM
Radio programme and station : 'Dzomo La Vhalimi’ or ‘Farmers’ Voice’ on Phalaphala FM Funder and Partner: Rainforest Alliance
This Farmers’ Voice Radio programmes aim to improve the knowledge, attitudes and practices of emerging smallholder farmers in Limpopo, relating to the production and marketing of subtropical crops. Rainforest Alliance works with certified farmers in the region, who produce avocados, macadamia, coffee and other crops. Following successful Farmers’ Voice Radio projects in Uganda and Ethiopia, Rainforest Alliance partnered again with LYF and local agricultural consulting, extension and training company Agricre (Pty) Ltd to implement this project.
Specifically, the Farmers’ Voice Radio programme, named ‘Dzomo La Vhalimi’ in local language Venda, aims to achieve the following objectives:
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Objective 1: Develop the technical skills of farmers in the production, processing and marketing of subtropical products (with a particular focus on avocado, banana and macadamia).
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Objective 2: Improve farmers’ financial literacy, sources of finance and ability to meet application criteria.
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Objective 3: Encourage farmers’ cooperation to engage and form partnerships with government, private sector and other stakeholders,
The programme features the voices of 12 emerging smallholder farmers of crops such as avocado, macadamia, banana, mango and lychee, who meet monthly with Dr Thiofhi Muthikhitha of Agricre (Pty) Ltd and other relevant experts to record discussions on four different topics. These recordings are
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edited by Phalaphala FM into 25-minute episodes and broadcast weekly on Friday mornings at 4.30am – a prime listening time when farmers are at home preparing for a day in the fields. There is also a special episode on the last Wednesday of each month dedicated to answering listener questions from the previous four weeks. A YouTube channel will allow followers to listen again to any episode, as well as to view photo and video footage relevant to the discussions.
Nevondo Lutendo, smallholder farmer in Limpopo, Credit: Agricre Ltd
Nevondo Lutendo is a smallholder farmer growing lychees and avocados. She is a member of the 12-strong Programme Reference Group who meet monthly to record content for the Dzomo La Vhalimi radio programme. In the very first episode Nevondo shared her experience of using manure on her farm with listeners: "Farmers and listeners... I want to talk about organic fertilizers. I want to use cattle manure and poultry manure. We must have a storage facility giving it time to mature. Either way we must not use the manure from the kraal straight to the farm for application as it might have some pests and again to balance it using lime so that our trees have balance nutrition."
OPEN SOURCING FARMERS’ VOICE RADIO – OUR UNIQUE SOLUTION
Since the COVID-19 pandemic, LYF has experienced a steep increase in demand for FVR training from organisations across the world. In response, we developed the free-to-access online FVR Resource Hub and launched the FVR Academy, a free online training course and coaching programme with an accompanying community of practice. In 2022 and 2023 we trained 31 farmer organisations and cooperatives from 11 countries in Africa and Asia, who developed their own fully- costed participatory radio project concepts. The radio programme broadcasts are managed and produced by the local partners and sustainable without ongoing support from LYF.
We remain very grateful to the donors who have supported our work to develop and launch the Farmers’ Voice Radio Academy: The Fore, the Network for Social Change, Souter Charitable Trust, Prince of Wales Charitable Fund, Pignatelli Foundation, The Edith M Ellis 1985 Charitable Trust, the Gibbs Trust and Peter Stebbings Memorial Charity, who enabled this work over the last year. There has also been a growth in the number of coffee companies that are sponsoring Farmers’ Voice Radio Academy, with special mention to Cup North (the organisers of Manchester, Birmingham and Dublin Coffee Festivals) and Dark Woods for their ongoing and generous support.
The following is a summary of progress against the Farmers’ Voice Radio business plan objectives.
1. Increase take-up of FVR through open sourcing
The first Farmers’ Voice Radio (FVR) Academy course, delivered in Spring/Summer 2022, trained 14 farmer organisations and radio stations from 7 countries (Kenya, Malawi, Zambia, Ghana, South Africa, Uganda and India). Of these, 11 partner organisations graduated the training programme with a fully developed and costed Farmers’ Voice Radio programme plan, ready to pitch to prospective partners and donors and deliver on the ground, in their contexts. At least 3 of these organisations have gone on to produce and broadcast their own FVR programme series (two in Kenya and one in Malawi).
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The second FVR Academy programme in Spring 2023 included 12 coffee, tea, shea and cocoa organisations from seven countries (Kenya, Tanzania, Uganda, Rwanda, Ethiopia, Ghana and Togo). The thematic focus of the course was determined based on feedback from the first FVR Academy. The training included four live online group sessions with structured homework, individual coaching, digital resources and a community of practice platform. Tea, coffee, cocoa and shea smallholder producers are based in very rural and isolated communities and face very similar challenges related to climate change, volatile supply chains and unsustainable agricultural practices. Many of the workers involved in these crops are women, who face gender discrimination, poor education outcomes and are excluded from the information they need to improve their farming and business. All the participating organisations had a mission of empowering rural smallholder communities and an idea for a FVR project. Once again, the course was free for all participants.
The training course evaluation showed that 80% of participants attended or watched all of the sessions and completed all of the homework activities. 80% of participants felt that their knowledge and skills of participatory radio significantly improved and gained confidence that their organisation would deliver a FVR programme series within the next 12 months. 100% would recommend the course to a colleague or peer at another organisation.
One of the FVR Academy participants was Beth, a coffee agronomist from Kenya who helps smallholder farmers to improve their production so that they can increase efficiency and income in a sustainable way. One of the most common challenges that she hears from the farmers she works with is how the changing seasons and increasingly frequent extreme weather events are affecting their crops and ability to earn a livelihood from coffee. Beth is currently working with a coffee farmers’ cooperative society in Kirinyaga County to develop a FVR programme concept focussed on motivating youth to get involved in coffee production, reducing the costs of production at farm level (with an emphasis on organic inputs) and increasing adoption of crop and income diversification to reduce reliance on coffee.
Beth commented: “More youthful men and women are showing interest in coffee farming in the recent years. This creates an opportunity to skill them with the available modern technologies and developments in the coffee industry through means that reach them, radio being one. Most farmers in my community listen to the radio which make it even more appropriate for use in passing useful information about coffee farming.”
Beth, coffee agronomist from Kenya and FVR Academy participant. Photo credit: Beth
Another FVR Academy participant, The PureTrust Foundation in Ghana, is working with a corporate partner to develop a FVR programme that aims to
the strengthen the financial literacy of women shea nut collectors and butter processors in the Northern Region of Ghana.
Ruhaimatu Yazidu, Communications Officer at the PureTrust Foundation who participated in the FVR Academy, commented: “The course has been an eye opener for me personally. This is because we have had radio with us all along, yet I never really understood how far reaching it could be, especially where our target audience are very low literate farmers. I also love the fact that the farmers will be creating the content themselves. It will be very empowering to them!”
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The PureTrust Foundation worked with other FVR partners in northern Ghana to produce and broadcast a series of 6 different radio programmes in Dagbani language that discussed financial planning, budgeting, saving and borrowing and financial services available to women shea collectors and processors. One of the most lively discussions was about how to talk about finances with their husbands and other family members. The women themselves presented and discussed these topics on the radio programmes that were broadcast on two radio stations, twice a week, to an estimated audience of 300,000 people.
Women processing shea nuts in Ghana. Photo credit: PureTrust
The winner of the small grants competition was Union KC x Beyond Beans, based in Togo. This organisation will be producing and broadcasting radio programmes for coffee and cocoa farmers in the Ewe and Kabye languages of northern Togo, on radio station Planète Plus.
2. Develop business partnerships and sponsorship
Partnerships have been strengthened with existing partners, including Twinings, Ethical Tea Partnership, Rainforest Alliance, The Body Shop, Cargill Zor, Global Shea Alliance, Solidaridad, Business Social Responsibility, UK Aid’s WOW team and others. A number of new relationships are also in development, centred around bespoke FVR projects within these organisations’ supply chains or sustainability programmes.
A corporate sponsorship model has been trialled to finance the FVR Academy beyond 2023. Our initial focus has been on the speciality coffee sector and we have received financial support from Dark Woods Coffee, Cup North and we are starting to see smaller coffee companies sponsoring FVR. Cup North selected FVR as its charity partner again for the Manchester and Birmingham Coffee Festivals 2023 (and Dublin Coffee Festival in 2024). FVR also had a stand at Otley Coffee Festival in April 2023.
4. Identify and secure appropriate grant funding
In addition to the focus on developing corporate funding streams, the following grant income was also secured in the last financial year:
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Guernsey Overseas Aid and Development Commission – £38,710 for one year project in Malawi. £8,700 match-funding from Ethical Tea Partnership.
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The Edith M Ellis 1985 Charitable Trust – £2,500 received in July 2022
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Pignatelli Foundation – £2,500 received in April 2023
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Gibbs Trust – £2000 received in April 2023
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Souter Trust – £3000 received in January 2023
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Charity Governance Awards – £1000 runner up award received in June 2023
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Dutch Government FVO fund – total project award €264,898 for 3 years plus £113,527 in match funding from The Body Shop, Cargill Zor and Solidaridad. LYF received £11,873 in 22/23 for the LYF staff costs and the listener feedback system.
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5. Raise the profile of FVR and share learning
The FVR Team continue to raise the profile of our work through our website, social media, presenting at events, contributing to publications and other activities outlined below:
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The Rainforest Alliance International Training Team hosted a very positive webinar for RA staff about the experiences of FVR in Ethiopia and Uganda on 14[th] July 2022. 40 RA staff attended. This webinar led to the development of the RA funded project in South Africa.
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FVR was in the top 3 at the Charity Governance Awards in the category ‘Transforming with Digital’. Two board members and a staff member attended the award ceremony on 8[th] June 2023 and we were a runner up (winning £1000).
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Presentation at the Global Shea Alliance annual conference 2022 alongside The Body Shop and feature in the GSA and TBS Annual Reports. TBS won a Sedex Award for the FVR project in Ghana which generated social media content.
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Participation, stand and presentations at Manchester and Birmingham Coffee Festivals, including recording and producing a podcast in Manchester on the power of radio to raise farmers’ voices https://soundcloud.com/hclark-940427200/farmers-voice-radio-podcast-atmanchester-coffee-festival-2022. In Birmingham FVR trialled a raffle as an income generator which worked very well.
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FVR Presentation at an event hosted by La Marzocco in Leeds in September 2022.
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FVR Presentation at a Fair Trade event at Leeds University hosted by Anne Tallontire.
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The FVR Team participated in several UK Aid SCCF learning events, which led to FVR being invited to be on the panel of a UK Aid learning event in London in September 2023.
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FVR Interview and article in Boughton Coffee House Magazine published in May/June 2023.
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FVR article in Radio User magazine in January 2023.
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Invite to the Prince of Wales Charitable Fund Summer Reception at St James Palace (the event took place on 12[th] July 2023 and Ian Agnew met His Majesty King Charles III). Since then, FVR has featured on the KCCF website as a blog https://www.kccf.org.uk/guest-blog-lornayoung-foundation
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NOT JUST US
Not Just Us (NJU) is the LYF’s programme that supports disadvantaged people to become ethical entrepreneurs. NJU focusses entirely on ethical business, the rights and responsibilities that should be followed within international supply chains and the global interconnectedness of disadvantaged people across the world.
NJU takes a very different focus to the ‘Dragons Den’ or ‘Apprentice’ driven form of entrepreneurship and instead, promotes better understanding of the ethics in business and in trade, as well as creating a new generation of ethical entrepreneurs amongst the most disadvantaged groups in UK society. No other programme like this exists in the UK.
The NJU Story: Building Bridges and Empowering Communities
In 2009, as a result of working alongside Oromo refugees in Manchester, NJU was born. Together with this community, the Lorna Young Foundation established The Oromo Coffee Company, the world's first refugee-owned Fairtrade venture. This social enterprise proved to be a resounding success, generating much-needed income for the community, whilst empowering individuals to secure employment, training, and to launch their own businesses.
The success of The Oromo Coffee Company resonated beyond Manchester. Impressed by our fledgling model, the UK Government provided funding for a pilot project in Huddersfield, West Yorkshire. This pilot targeted NEET (Not in Education, Employment or Training) young people in Huddersfield, aiming to equip them with the skills and confidence to thrive. This initiative became known as the Not Just Us (NJU) programme and its early success paved the way for further growth, securing Big Lottery Funding and allowing NJU to expand its reach across North West England and Yorkshire.
Components and Aims of NJU
NJU provides people with a wealth of learning in relation to trade justice and responses to the inequality of the system. Getting involved with NJU provides participants with learning in relation to the co-operative movement, ethical certification schemes, basic business start-up information, running a social enterprise, fundraising and sponsorship, managing events, marketing, networking, PR and monitoring and evaluation. People involved in NJU are also introduced to leading ethical businesspeople who
volunteer their time with the programme, as well as visiting socially responsible enterprises.
A key part of the NJU process involves participants choosing a cause (usually local) that is important to them. Any profits made from their new social enterprise will then be put back into the cause as a
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donation or as an investment. This means that NJU groups soon become an important feature of a local area – generating enthusiasm, growing initiatives and creating income and employment opportunities for their neighbourhoods.
The overall aims of NJU are to:
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Increase life-skills and enterprise skills of people from disadvantaged areas leading to greater potential for income generation.
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Improved community cohesion through joining people of different ages, backgrounds and cultures in joint social projects that benefit their communities.
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Increase employability, leading to greater personal aspirations.
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Increase confidence, self-esteem and wellbeing of disadvantaged people.
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Increase awareness of the need for ethically-driven enterprise – and the interconnectedness between UK citizens and desperately poor producers at the other end of the supply-chain.
NJU – Groups and their Social Enterprises
Over the years, NJU has empowered a diverse range of individuals and groups, including:
Young people facing disadvantage in superoutput areas. Individuals with learning and physical disabilities.
Homeless people
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Social housing residents and the elderly.
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Long-term unemployed individuals
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People with mental health issues
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Adults with autism
NJU's impact has extended beyond individual stories, forging connections and fostering understanding between diverse communities. We were the first organisation in the north of England to use the tool of social enterprise in order to facilitate dialogue and collaboration between Muslim and non-Muslim NEET youth in West Yorkshire - demonstrating the power of building bridges across divides.
Today, NJU's influence has stretched across the north of England. We have collaborated with numerous organizations, including the Hamara Centre Leeds, Rochdale Boroughwide Housing, Greater Manchester Youth Network, Dame Kelly Holmes Trust, Black Cat Theatre, and Places for People. Prior to 2022, over 30 ethical enterprises had been created as part of the NJU programme, including businesses where ethical products were both sourced and created by a group (tea, coffee, chocolate, cocoa, soap, fudge, bath bombs, mugs, coconut oil, arts and crafts). Other enterprises focused on income generation from events, catering and developing drama productions that addressed social issues. NJU has seen real increases in the life and entrepreneurial skills of young people from disadvantaged areas, leading to greater potential for income generation, vastly improving employability chances and improved community cohesion.
NJU core mission is to economically empower individuals, whilst fostering vibrant, inclusive communities. We have continued to remain in touch with many past NJU participants who have reached out to us to thank the LYF for their support and enthusiasm – at a time in life when there seemed to be
13
LORNA YOUNG FOUNDATION
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
no one who could offer them help and advice to create an enterprise with ethics and social responsibility at the heart of it.
One such person is Matt from Manchester, who got in touch with us to say:
“From where I was [before NJU] to where I am now, I feel is really remarkable and am forever thankful for all the help and support I received from my housing association and from the Lorna Young Foundation’s NJU group. They were absolutely instrumental in helping me through difficult times and giving me a sense of hope and purpose for the future … I got exactly what I needed from NJU.”
Testing Open Sourcing of NJU and the NJU Toolkit 2021-24.
Following the positive impact of NJU, the Board and Executive recognised its potential for wider implementation and inspired by the successful opensourcing approach of our Farmers’ Voice Radio, a strategic decision was made to open-source NJU. This means that all of the knowledge, experience, and resources developed through NJU will be freely available to those in need of this sort of learning and ethical business awareness. Much of this work was thanks to contributions from the Scottish Power Foundation, Leathersellers’ Foundation and the Brelms Trust.
During the reporting period, we worked with several groups and organisations in the Greater Manchester/Yorkshire areas, training community-based staff – to help them to understand how the NJU approach works, so that they could use our newly developed NJU Toolkit work with and to support local people who
Craft Enterprise Group - Rochdale
wanted to set up a social enterprise. The Toolkit has been designed so that different groups of people – with a range of previous experiences (or none at all) – can work at their own pace and can tackle the learning materials in any order, thereby ensuring a constructive and enjoyable practical education for different individuals within a group.
Craft product examples
By the end of the reporting period, 4 groups tested out this new opensourced Toolkit approach – these included an ‘Autistic Adults NJU’ group who set up their own NJU service that provided Autism Awareness trainings to companies and organisations, 2 sewing groups comprising mostly of female refugees who produced beautiful clothes and handicrafts and a cooking enterprise. The groups that
were created in Rochdale and in partnership with Rochdale Boroughwide Housing have continued to attend markets, events and festivals selling their products. One of the women involved in the cooking
14
LORNA YOUNG FOUNDATION
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
enterprise went on to set up her own events catering businesses and has supplied various buffet selections to local authority and businesses meetings.
Cookery Enterprise Practice in Rochdale
Another of the groups – focussing on sewing products - began to create denim ‘Artisan Aprons’ – collecting and recycling old denim jeans and turning them into aprons for use in the home, but also to be worn by baristas in coffee shop. This group attended the prestigious
Cup North coffee festival in Manchester, where the organisers very kindly provided a stall free of charge, so the women involved could target the coffee roasters and coffee shops with custom-made barista aprons.
Future Direction of NJU and the Toolkit
During the reporting period, a new Not Just Us website was under development. A great deal of thought needed to go into the new website because it is the platform where groups can access the Toolkit and therefore needed to be uncomplicated but attractive. Working with designer Sally Davidson, we will launch the website in 2024 and will be monitoring the use and uptake of its resources.
The next steps for the work of NJU and the Toolkit involve seeking Short version of one the denim artisan funding so that we can test the Toolkit with individuals – in aprons’ style addition to group. This is because the Lorna Young Foundation does not want to exclude anyone in need of an ethical enterprise education and materials, from discovering our work and from economically benefiting from it themselves, whilst learning further about responsible business practices that benefit others as well as not harming the environment.
In early 2024, we were thrilled to learn that our application to become a training provider for the Duke of Edinburgh (DofE) scheme had been successful. This means that the NJU Toolkit will become available to any of the groups/schools/individuals who wish to learn about ethical enterprise as part of their DofE challenges. We hope that this will prove to be yet another important opportunity for the Lorna Young Foundation to extend its reach and its influence – with no cost to these young members of the public who will ultimately become the ethical entrepreneurs of the future.
15
LORNA YOUNG FOUNDATION
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
Structure and Management
Organisational structure and Board
This report and review is provided by the Trustees of the Lorna Young Foundation (charity no.1112895), whose registered office is at: The LYF, 47 Lea Lane, Netherton, Huddersfield, West Yorkshire, HD4 7DP. The Lorna Young Foundation is also a registered company (04788426) private, limited by guarantee and with no share capital.
The Governing body of the Lorna Young Foundation is the Board of Trustees, who are also members of its management committee. The Board meets a minimum of three times a year, or as otherwise directed by its Director and Chairperson. At one of these meetings, its AGM, the officers are elected for an annual term of office.
The Trustees of the charity during the financial year of 2022-23 were led by Chairperson Ian Agnew. All Trustees names are contained on the final page of this report.
During the course of 2022-23, the Board of Trustees met to review the charity’s strategy, operations and finance. In addition, monthly meetings took place between the Chair and Director and other Trustees were frequently consulted and informed, providing advice and challenge.
The administration and operational procedures of the charity are the responsibility of the current Board of Trustees, who delegate the day to day strategic and operational management of the charity to the Director and through this position to the appropriate staff through the method of sub-contracting and delegation, where applicable.
Governing Document
The charity is controlled by its Memorandum and Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Governance strategy
Following an extensive review of activities, income, expenditure and capacity, the charity delivers financial sustainability and progressive service development, all of which elements are reviewed at Trustees meetings, alongside regular Trustee reports, as appropriate, and periodic risk appraisals.
Recruitment and appointment of new Trustees
We are grateful to have a committed and highly expert Board of Trustees with a mix of skill sets. We are not currently recruiting new Trustees.
For future recruitment, the Board recognises that is it important to recruit those who fully understand the issues and challenges of ethical trading and share the general philosophy of the need to work towards a fairer approach to consumption and distribution of resources and of access to the knowledge and information needed by the world’s poorest farmers. The charity strives to promote a culture of open access and business acumen in equal measure and does not wish in its development to lose sight of its prime reason for existing.
Management and staffing
Throughout this year, the charity had two formal employees for PAYE purposes.
The charity has an Operational Director and two FVR Development Managers, one of whom works on a PAYE basis and the other on a on a freelance basis. A Finance Officer carried out basic bookkeeping functions on a voluntary basis. This has proved a highly effective way to manage the charity as it has
16
LORNA YOUNG FOUNDATION
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
scaled up and grown, providing a flexible resource. Other individuals work on a freelance basis, as and when the need arises and when funding is available.
Other outsourced support
The charity now has an accountant, Emma J Austin FCCA of Smith Austin Chartered Certified Accountants, who has very kindly agreed to act as an independent examiner for the accounts for no charge. We are very grateful for her support.
The Board believes that it has set a standard for reporting and good governance which is more exacting than usual for a charity of our size.
17
LORNA YOUNG FOUNDATION
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
Financial Review
The LYF’s financial year end is 30 June 2023. The charity continues its aim to ensure that its day-to - day finances are healthy, its accounting procedures are robust and that it is always mindful of and alert to the strategic issues and risks associated with the management of funds.
Financial Results and Position
The presentation of our accounts for the year reflects our responsibilities in relation to the various grant funders that have supported us with income that is separately identified as restricted income in the SOFA with corresponding expenditure.
All our financial income and expenditure - both restricted and unrestricted - underpins our mission.
During the year the charity received donations and income of £93,597 (of which £79,814 was restricted) and includes Gift Aid recovery of £Nil and Bank Interest of £92. Its expenditure was £110,531 leaving reserves at the year-end of £89,766 (made up of Unrestricted Funds of £27,000 and Restricted Funds of £62,766).
Our unrestricted funds have increased to a more sustainable level during this year.
The Board wishes to thank all of its financial supporters, both big and small, and takes its responsibility of stewardship in the distribution of monies awarded to us with the due diligence expected of custodians.
Reserves Policy
The charity’s aim is to build up and maintain unrestricted reserves amounting to approximately 12 weeks operational expenditure. The level of unrestricted funds has improved during this year, and is now in line with our reserves policy.
Principal Funding Sources
Principal funding sources have been through grants from a number of independent Trusts and Foundations, as well as project income from commercial supply-chain organisations in support of projects relating to their producer partners.
As reported previously our strategic aim is to move away from this reliance on grant funding and build sustainability through income diversity. We are actively exploring other sources of income, including corporate and individual donations, contracts, trading income and legacy funding.
Investment Policy and Objectives
There are insufficient unrestricted funds to consider an investment policy at this stage, although the Trustees are fully aware of the ethical considerations to apply should future monies become available and would take the necessary advice from our professional advisers at the time of deliberation.
Risk management
The Board have adopted an ongoing process of risk assessment and management. Where appropriate, robust systems or procedures, including financial have been established to manage risks. Once the risks have been identified, a ‘traffic light’ system is then adopted to manage the risk and planning. This system is not only helpful and best practice for any small charity, but it is also necessary for most largerscale funding organisations.
A review of risk is a standing item at all Board meetings, and we are continually in discussion with professional representative bodies and our funders, on matters of governance, strategy, employment, and risk.
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LORNA YOUNG FOUNDATION
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
Reference and administrative details
Registered Company number
04788426 (England and Wales)
Registered Charity number
1112895
Registered office
The LYF, 47 Lea Lane, Netherton, Huddersfield, West Yorkshire, HD4 7DP
Trustees
I Agnew (Chairperson), B McKinnon, A Faulkner, L Wilson, T Sheldon, L Griffin, F Sobo-Allen.
Independent examiner
Emma J Austin FCCA
Bankers:
Unity Trust plc, Nine Brindley Place, Birmingham, B1 2HB.
The Co-operative Bank , PO Box 101, 1 Balloon St, Manchester, M60 4EP
Triodos Bank NV , Brunel House, 11 The Promenade, Bristol BS8 3NN
Web references
www.lyf.org.uk www.notjustus.org.uk
www.farmersvoiceradio.org
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LORNA YOUNG FOUNDATION
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
Responsibilities of Trustees
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the company’s financial activities during the year and of its financial position at the end of the year. In preparing financial statements, the trustees are required to:
-
Select suitable accounting policies and then apply them consistently;
-
Make judgements and estimates that are reasonable and prudent;
-
State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
-
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
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 financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the special provision of Part 15 of the Companies Act 2006 relating to small entities.
This report was approved by the trustees on 1[st] March 2024 and signed on their behalf by:
Ian Agnew Trustee
Company No. 4788426 Charity No. 1112895
20
LORNA YOUNG FOUNDATION
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF LORNA YOUNG FOUNDATION
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2023.
This report is made solely to the charity’s trustees, as a body in accordance with Section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my work, for this report, or for the opinions I have formed.
Responsibilities and basis of report
As the charity’s 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 charity’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 examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that:
-
accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
-
the accounts do not accord with such records; or
• the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or
- •the accounts have not been prepared in accordance with the Charities SORP (FRS102).
Emma J Austin FCCA
Smith Austin Ltd Chartered and Certified Accountants 50 Hoyland Common Barnsley S74 0PB
……………… 2024
21
LORNA YOUNG FOUNDATION
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 JUNE 2023
| Notes Incoming Resources Income from generated funds 2 Other Income 3 Total incoming resources LYF Charitable Activity Charges 4 Less: External Resources Expended 4 External Charitable activities Other expenditure Total Expenditure Net incoming/(outgoing) resources Transfer between funds 11 Fund balances brought forward 11 Fund balances carried forward 11 at 30 Jun 2023 |
2023 2022 Unrestricted Restricted Total Unrestricted Restricted Total £ £ £ £ 9,483 79,814 89,297 2,069 129,405 131,474 4,300 4,300 1,917 1,917 |
|---|---|
| 13,783 79,814 93,597 3,986 129,405 133,391 |
|
| 62,713 (62,713) - 54,690 (54,690) - |
|
| - 55,815 55,815 - 50,994 50,994 - - 54,716 - 54,716 55,477 - 55,477 |
|
| 54,716 55,815 110,531 55,477 50,994 106,471 |
|
| 21,780 (38,714) (16,934) 3,199 23,721 26,920 - - - (307) 307 - |
|
| 5,220 101,480 106,700 2,328 77,452 79,780 |
|
| 27,000 62,766 89,766 5,220 101,480 106,700 |
|
There were no recognised gains or losses for the year ended 30 June 2023 other than those included in the Statement of Financial Activities.
The notes on pages 24 to 30 form part of these accounts.
22
LORNA YOUNG FOUNDATION
BALANCE SHEEET AS AT 30 JUNE 2023
| Notes Fixed Assets 7 Tangible fixed assets Current assets 8 Debtors Accrued Income Cash at bank and in hand Creditors:amounts falling due within 9 one year Net current assets Total assets less current liablilties Represented by: Restricted funds 11 Unrestricted funds 11 |
2,023 £ 79 5,000 1,200 85,213 91,413 1,726 89,687 89,766 62,766 27,000 89,766 |
2,022 £ 105 5,000 103,358 |
|---|---|---|
| 108,358 1,763 |
||
| 106,595 | ||
| 106,700 | ||
| 101,480 5,220 |
||
| 106,700 |
The company is entitled to the exemption from audit under Section 477(1) of the companies Act 2006 for the year ended 30 June 2023 .
The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for:
-
(a) ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year in accordance with the requirements of Section 396 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
The accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by the company on …13 March…2024 and signed on its behalf by
_________ Ian Agnew Trustee
The notes on pages 24 to 30 form part of these accounts
23
LORNA YOUNG FOUNDATION
NOTES FORMING PART OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
1. Accounting policies
1.1 Basis of preparation of accounts
The financial statements 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) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Lorna Young Foundation meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
1.2 Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less depreciation. Fixed assets costing more than £100 are capitalised. Depreciation is provided at rates calculated to write off the cost of fixed assets, less estimated residual value, over their expected useful lives at the following rates:
Equipment – 25% Reducing Balance
1.3 Inventories
- Stock is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
1.4 Income
Income is received by way of donations, trust grants and gifts in kind and is included in full in the Statement of Financial Activities in the year in which it is receivable. Gifts in kind are included in income at a value which is an estimate of the financial costs borne by the donor where such a cost is quantifiable and measurable. No income is recognized where there is no financial cost borne by a third party . Other income is included when received.
1.5 Expenditure
Expenditure comprises activities undertaken which are directly identifiable as wholly or mainly in support of the company’s objectives. Governance expenditure relates to compliance with constitutional and statutory requirements. Charitable activities include expenditure on the various projects and programmes undertaken and include both the direct costs and support costs relating to those activities. Support costs have been allocated to activities on a basis consistent with the use of resources, for example staff and subcontractor costs by time spent and other costs by usage. Resources expended include attributable VAT which cannot be recovered.
1.6 Funds
The company has a number of restricted income funds to account for situations where a donor requires that a donation must be spent on a particular purpose or where funds have been raised for a specific purpose.
All other funds are unrestricted income funds. The funds held in each of these categories are disclosed in note 11 to these accounts.
1.7 Government grants
- Government grants are recognised in the income statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
24
LORNA YOUNG FOUNDATION
NOTES FORMING PART OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the Statement of Financial Activities. Grants towards general activities of the entity over a specific period are recognised in Statement of Financial Activities over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income statement over the useful life of the asset concerned.
All grants in the Statement of Financial Activities are recognised when all conditions for receipt have been complied with.
1.8 Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme for the benefit of its employees. Contributions payable are charged to the profit and loss account in the period in which they are payable
| 2. Incoming resources from generated funds Donations and grants Gift Aid Interest receivable 3. Other Income Statutory Parental pay Flight refund previously written off Grants |
2023 2023 2023 2022 Unrestricted Restricted Total Total £ £ £ £ 9,391 79,814 89,205 131,465 - - - - 92 92 9 |
|---|---|
| 9,483 79,814 89,297 131,474 |
|
| 2023 2023 2023 2022 Unrestricted Restricted Total Total £ £ £ £ 3,698 3,698 602 602 - - - 1,917 4,300 - 4,300 1,917 |
25
LORNA YOUNG FOUNDATION
NOTES FORMING PART OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
| 4. | Expenditure | 2023 | 2023 | 2023 | 2022 |
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| £ | £ | £ | |||
| Cost of generating funds | - | - | - | - | |
| 2023 | 2023 | 2023 | 2022 | ||
| Charitable activities - Project | LYF | External | Total | Total | |
| delivery | Providers | ||||
| Not Just Us | 19,800 | 204 | 20,004 | 15,272 | |
| FVR Open | 22,613 | 5,537 | 28,150 | 22,791 | |
| DFID - SCCF SL | - | - | - | 4,800 | |
| Marr Munning Trust | - | 3,339 | 3,339 | 22,521 | |
| GOADC | - | - | - | 15,093 | |
| GOADC Malawi | - | 22,983 | 22,983 | - | |
| ETP Malawi | 5,850 | 1,779 | 7,629 | - | |
| RA Uganda | - | - | - | 4,935 | |
| Ghana FVO Shea | 6,200 | 4,092 | 10,292 | 6,710 | |
| Twinings Kenya | 5,550 | 16,720 | 22,270 | 13,562 | |
| Rainforest Alliance - South Africa | 2,700 | 1,161 | 3,861 | - | |
| Unrestricted funded Project costs | - | - | |||
| 62,713 | 55,815 | 118,528 | 105,684 | ||
| Governance costs | |||||
| Trustees expenses | - | - | - | ||
| Other resources expended | 2023 | 2022 | |||
| Wages and Salaries | 37,771 | 35,837 | |||
| Subcontractor costs | 15,860 | 17,280 | |||
| Book-keeping | 312 | 1,231 | |||
| Insurance | 219 | 800 | |||
| Information Technology and website | 216 | 216 | |||
| Telephone | - | - | |||
| Postage and stationery | 5 | - | |||
| Miscellaneous | 256 | 35 | |||
| Bank charges | 77 | 78 | |||
| 54,716 | 55,477 | ||||
| Less: Amount charged to projects | (62,713) | (54,690) | |||
| Unrestricted Expenditure/(Income) | (7,997) | 787 |
Included within governance costs are Independent Examiners fees of £NIL
26
LORNA YOUNG FOUNDATION
NOTES FORMING PART OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
| 5. | Staff costs | 2023 | 2022 |
|---|---|---|---|
| £ | £ | ||
| Salaries | 37,453 | 35,499 | |
| Social Security costs | |||
| Pension costs | 318 | 338 | |
| 37,771 | 35,837 | ||
| No | No. | ||
| Average number of employees | 2 | 2 | |
| 6. | Trustees' remuneration and reimbursed expenses | ||
| No emoluments were paid to any Trustee for their services | during the period. | ||
| No Trustee was reimbursed for expenses during the period | (2023:£Nil) | ||
| 7. | Tangible Fixed Assets | ||
| Equipment | |||
| £ | |||
| Cost | |||
| At 1 July 2022 | 260 | ||
| Additions | - | ||
| At 30 June 2023 | 260 | ||
| Depreciation | |||
| At 1 July 2022 | 155 | ||
| Charge | 26 | ||
| At 30 June 2023 | 181 | ||
| Net Book Values | |||
| At 30 June 2023 | 79 | ||
| At 30 June 2022 | 105 |
27
LORNA YOUNG FOUNDATION
NOTES FORMING PART OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
| 8. Debtors Grants receivable Other Debtors Gift Aid 9. Creditors Amounts falling due within one year: Trade creditors Taxes and social security Other creditors Accruals |
2023 2022 £ £ 5,000 5,000 1,200 - - - |
|---|---|
| 6,200 5,000 |
|
| 2023 2022 £ £ 240 - - - 126 163 1,360 1,600 |
|
| 1,726 1,763 |
10. Limited by Guarantee
Lorna Young Foundation is a company limited by guarantee and has no share capital. Each member is liable to contribute a sum not exceeding £1 in the event of the charity being wound up.
28
LORNA YOUNG FOUNDATION
NOTES FORMING PART OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
| 11. Analysis of Charitable Funds Unrestricted fund movements General Fund Restricted fund movements Not Just Us FVR Open Marr Munning Trust GOADC Malawi ETP Malawi Ghana FVO Shea Twinings Kenya Rainforest Alliance-South Africa |
Fund at Incoming Resources Transfers Fund at 30 June Resources Expended 30 June 2022 2023 £ £ £ £ £ 5,220 76,496 54,716 27,000 |
|---|---|
| 37,660 5,000 20,004 - 22,656 16,267 15,467 28,150 727 4,311 4,066 - 3,339 (727) - - 34,839 22,983 - 11,856 - 8,700 7,629 - 1,071 9,869 11,873 10,292 - 11,450 33,618 - 22,270 - 11,348 - 3,935 3,861 - 74 |
|
| 101,480 79,814 118,528 - 62,766 |
12. Analysis of net assets between funds
| Fixed assets Cash at bank and in hand Debtors Accrued Income Creditors: amounts falling due within one year |
Unrestricted Restricted Total Funds Funds £ £ £ 79 79 28,726 56,487 85,213 5,000 5,000 1,200 1,200 (1,726) - (1,726) |
|---|---|
| 27,000 62,766 89,766 |
29
LORNA YOUNG FOUNDATION
NOTES FORMING PART OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
Not Just Us
Not Just Us is the fund code for LYF’s work with disadvantaged communities in the UK, supporting them to learn ethical trading skills and to create fair trade social enterprises that generate income for a community cause of importance to them.
FVR Open
FVR Open is the fund code given to the ‘Open Source Farmers’ Voice Radio (FVR)’ work. Funds allocated to this code have contributed to the design, delivery and marketing of the FVR online platform and Academy.
Marr Munning Trust
The Marr-Munning Trust awarded a grant for a Farmers’ Voice Radio project that aimed to strengthen the livelihoods of rural coffee-producing communities by improving the knowledge and practice of sustainable coffee production in Jimma region, Ethiopia (completed June 2022).
GOADC Malawi
Guernsey Overseas Aid and Development Commission (GOADC) has awarded LYF two grants. The current grant is for a FVR project that will improve the knowledge, attitudes and practices relating to sustainable and quality tea production of smallholder tea farmers in Mulanje and Thyolo, Malawi. The previous GOADC funded project was for sustainable coffee livelihoods on Mount Elgon, Uganda (completed in August 2021).
ETP Malawi
Ethical Tea Partnership (ETP) provides match funding for the FVR project for sustainable tea livelihoods in Malawi as described above (joint funded with GOADC).
Ghana FVO Shea
This FVR project is strengthening the sustainability of the shea supply chain in Northern Ghana. This project is funded by the FVO Dutch Government Fund (via Solidaridad), The Body Shop International and Cargill Zor and aims to increase incomes and improve livelihoods among shea producing communities in the Northern Region, leading to a stronger and more resilient shea supply chain.
Twinings Kenya
This project forms part of Twinings’ Sourced with Care programme and targets smallholder tea farmers in Nandi County, Kenya. The aim of the project is to empower women tea smallholders and workers in Nandi Hills to improve their families’ health and wellbeing and to achieve more secure livelihoods.
Rainforest Alliance- South Africa
Rainforest Alliance is funding a FVR project for sustainable smallholder agribusiness in Limpopo, South Africa. This project is targeting emerging smallholder farmers in Limpopo with the aim of improving their knowledge, attitudes and practices relating to the production and marketing of subtropical crops.
30