## **Trustees' Annual Report for the period**
Period start date Period end date Day Month Year Day Month Year **From** 01 04 2021 **To** 31 03 2022
## Section A Reference and administration details
**Charity name SUSTAINABLE GLOBAL GARDENS Other names charity is known by SGG Registered charity number (if any) 1116243 Charity's principal address 20 Kensington Gardens**
**Whitley Bay Tyne and Wear Postcode NE25 8 AR**
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Names of the charity trustees who manage the charity
Name of person (or body)
Dates acted if not for
Trustee name Office (if any) entitled to appoint trustee (if
whole year
any)
1Paul Keeley Managing Director
2Carole Keeley Treasurer
3Sarah King Secretary
4Barry Fildes Treasurer
5Rachel Gibson
6John Knapton
7Michael Farmer
8 [Wanda Parker ]
Lockwood
9
10
11
12
13
14
15
16
17
18
19
20
Names of the trustees for the charity, if any, (for example, any custodian
trustees)
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March **2012**
**TAR**
1
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Name Dates acted if not for whole year
Names and addresses of advisers (Optional information)
Type of adviser Name Address
Name of chief executive or names of senior staff members (Optional information)
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## **Section B Structure, governance and management**
||**Structure, governance and**|
|---|---|
|**Description of the charity’s**|**trusts**|
|Type of governing document
(eg. trust deed, constitution)|
Memorandum and Articles of Association|
|How the charity is constituted
(eg. trust, association, company)|Company limited by guarantee|
|Trustee selection methods
(eg. appointed by, elected by)|Appointed by existing trustees|
|**Additional governance issu**|**es (Optional information)**|
|You**may choose**to include
additional information, where
relevant, about:
policies and procedures
adopted for the induction
and training of trustees;
the charity’s organisational
structure and any wider
network with which the
charity works;
relationship with any
related parties;
trustees’ consideration of
major risks and the system
and procedures to manage
them.|Trustees are advised to familiarise themselves with CC3 produced
by Charity Commission.
Trustees are given full information concerning the activities of the
charity.
Risk assessment, Volunteer and Safeguarding policies exist.
It is SGG policy never to incur any debt|
**Section C Objectives and activities**
March **2012**
**TAR**
2
1. produce tangible benefits for small communities where incomes are typically less than $2/person per day;
2. undertake projects which are often but not always located in Africa South of the Sahara.;
3. not be restricted by religious, ethnic, gender or income criteria, although the main focus will be on communities where poverty is endemic;
4. concentrate on small-scale ‘microprojects’ in which ordinary individuals can directly participate;
- **Summary of the objects of** 5. follow the principles of sustainable development so that **the charity set out in its** projects will contain an income-generation component; **governing document** 6. limit the costs of administering any project so that over 80% of all funds raised by UK donors are transferred to the poor of the Developing World;
7. provide significant donor groups and partners with a project report with specific information about the progress of a project;
8. work in cooperation with a local partner in the project community, who could take care of the day-to-day management. It is expected that such work would be voluntary.
Covid and associated travel restrictions in 2021-2022 meant that SGG was unable to undertake field monitoring in this reporting year. It has always been our practice that the actual work is done by the beneficiaries and our field visits are solely for monitoring. Work continued with the help of volunteers in Kenya stepping up to undertake monitoring and a reliable partner managing local payments. We have received regular reports from these volunteers. We also increased the use of other NGOs with similar objectives to carry out field work on our behalf. Reports from volunteers and partner NGOs have formed the basis of this report As SGG did not spend two months of this year on fieldwork, there **Summary of the main** was significantly more time available for fund-raising. A new **activities undertaken for** development related to this is the use of a paid fundraising agent **the public benefit in** to whom we pay 10% of any money raised from a contact that he **relation to these objects** has given us. An important consequence of this is that SGG has **(include within this section** now has contact with several sympathetic trusts and businesses, **the statutory declaration** so our funding sources have become more diverse. As reported in **that trustees have had** the last Annual Report the total income for SGG was £15,923 in **regard to the guidance** 2020-21, whereas the income for the current financial year is **issued by the Charity** £28,633. Most of this increase has come from successful funding **Commission on public** appeals to grant-making trusts. This has enabled former interests, **benefit)** such as improved water supply, to re-emerge as an important SGG activity, and also new locations found for our other longestablished projects. The other important development is that SGG has come to see climate change as the greatest current threat to humanity and civilization as we know it. This has encouraged us to review our policy concerning air travel to Africa. The new policy is that we shall try to limit our monitoring field visits to an average of one per year, and that we shall increasingly rely on partner NGOs to implement development work which SGG facilitates. When making decisions for these modifications the trustees have paid due regard to the Charity Commission’s public benefit guidance.
## **Additional details of objectives and activities (Optional information)**
March **2012**
**TAR**
3
Our policy on grant making is that we do not make grants to any group or NGO unknown to us. When engaging new partners we endeavaour to make a monitoring visit as soon as practicable. Once we have found a partner to be reliable we can trust them to do monitoring and provide us with reports. It is also our policy not to make grants to individuals.
You **may choose** to include further statements, where relevant, about:
- policy on grantmaking;
- policy programme related investment;
We are a small charity and do not make any investments. We aim to spend 90% of our income on projects and keep administration costs to a bare minumum. In order to achieve this all our work in the UK s done by volunteers apart from the fund raising agent who is not employed by us but to whom we pay a fee for any successful applications to leads that he has provided
- contribution made by volunteers.
## Section D Achievements and performance
March **2012**
**TAR**
4
## Section D Achievements and performance
**Summary of the main achievements of the charity during the year**
We received 3 funding grants of approximately £1,000 each to install water-harvesting systems at 3 Tanzanian primary schools. We used our Finnish partner NGO, Liana.org, who organised the construction and sent reports. Our Orphan and Vulnerable Children[OVC] Feeding programme, which we feared we might have to close because of no funding, was funded from several grant applications. This project has always been administered by local volunteers As awareness of this feeding programme spreads, we are regularly being approached by new groups wishing to join the scheme. The 9 groups in this project as well as St Denis Libolina School for the Physically Challenged also received funding to continue developing their kitchen gardens. There are now 9 community demonstration kitchen gardens established in Busia county, Kenya by our OVC women’s group. These provide better nutrition for the 450 OVCs as well as a source of income. Tree-planting in its various aspects continues to be a major part of SGG's work.schedule. Most efforts in this financial year involved arranging tree-planting with local partners in Kenya and finding funding to support them. Most tree planting is in an agroforestry context but at some locations carbon capture planting is important. e.g. Kipsaina Crane &Wetland Conservation Group. Of particular note it was realised about the time of COP26 that mangroves capture between 2 and 5 times more carbon than terrestrial trees. Thus, new partnerships were established with ACES, who are a specialist mangrove restoration NGO working with communities on the South Kenyan coast. We have also started collaborating with the NGO African Malaika who are active in the coastal villages between Dar es Salaam and the Rufiji Delta. Here they are planting both mangroves and Moringa oleifera. We are also a stakeholder in a Rotary project to promote Sesbania sesban as a multipurpose crop in various parts of Kenya.
After our success in Kenya and Tanzania we have tried to take our development model to Malawi which is a much poorer country. In April 2021 SGG was introduced to the development charity ZombaTreez and within a few months a 5 year community development & environmental restoration plan was agreed between us which started in October 2021.
## **Section E Financial review**
March **2012**
**TAR**
5
The charity aims to have around £5000 reserves at the end of **Brief statement of the** each financial year to allow us to proceed into the next year. It is **charity’s policy on** our policy never to spend or allocate money that we do not have **reserves** available. **Details of any funds None materially in deficit**
## **Further financial review details (Optional information)**
- Fundraising continues to come from regular supporters, Rotary
- You **may choose** to include clubs and fund raising events. However, this year we have had a
- additional information, where significant increase in funding from trusts.
- relevant about: the charity’s principal Nearly all our expenditure has gone to improve the livelihoods and
- sources of funds (including well being of very poor people in Africa which has enabled us to any fundraising); achieve our prime objective of poverty and hunger alleviation.
- how expenditure has We do not have any investments
- supported the key objectives of the charity;
- investment policy and objectives including any ethical investment policy adopted.
## **Section F Other optional information**
**Section G Declaration The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees Signature(s) Full name(s) CAROLE LESLIE KEELEY Position (eg Secretary, Treasurer Chair, etc)**
March **2012**
**TAR**
6
Date
0911112022
TAR
March 2012
**----- Start of picture text -----**
Sustainable Global Gardens Charity No 1116243
Company No 5733281
Annual accounts for the period
Period end
Period start date To
01/04/21 date 31/03/22
**----- End of picture text -----**
## **Section A Statement of financial activities (including summary income and expenditure account)**
|**Recommended categories by activity**
Guidance Note
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Income (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
68 23,475 - 23,543 15,923
Charitable activities
S02
20 - - 20 -
Other trading activities
S03
- 1,270 - 1,270 -
Investments
S04
- - - - -
Separate material item of income
S05
1,320 2,480 - 3,800 -
Other
S06
- - - - -
**_Total_**
S07
1,408 27,226 - 28,633 15,923
**Expenditure (Notes 6)**
**Expenditure on:**
Raising funds
S08
- 2,025 - 2,025 -
Charitable activities
S09
227 19,039 - 19,266 8,843
Separate material expense item
S10
Other
S11
- - - - -
**_Total_**
S12
227 21,064 - 21,291 8,843
S13 1,181 6,161 - 7,342 7,080
Tax payable
S14
- - - - -
S15 1,181 6,161 - 7,342 7,080
S16
- - - - -
**Net income/(expenditure)**
S17 1,181 6,161 - 7,342 7,080
**Extraordinary items**
S18 - - - -
**Transfers between funds**
S19 - - - - -
S20 - - - - -
Other gains/(losses)
S21 - - - - -
**_Net movement in funds_**
S22 1,181 6,161 - 7,342 7,080
Total funds brought forward
S23 12,096 - - 12,096 5,016
**_Total funds carried forward_**
S24 13,277 6,161 - 19,438 12,096
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before tax for**
**the reporting period**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
Net gains/(losses) on
investments
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the
charity’s own use
**_Reconciliation of_**
**_funds:_**|**Recommended categories by activity**
Guidance Note
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Income (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
68 23,475 - 23,543 15,923
Charitable activities
S02
20 - - 20 -
Other trading activities
S03
- 1,270 - 1,270 -
Investments
S04
- - - - -
Separate material item of income
S05
1,320 2,480 - 3,800 -
Other
S06
- - - - -
**_Total_**
S07
1,408 27,226 - 28,633 15,923
**Expenditure (Notes 6)**
**Expenditure on:**
Raising funds
S08
- 2,025 - 2,025 -
Charitable activities
S09
227 19,039 - 19,266 8,843
Separate material expense item
S10
Other
S11
- - - - -
**_Total_**
S12
227 21,064 - 21,291 8,843
S13 1,181 6,161 - 7,342 7,080
Tax payable
S14
- - - - -
S15 1,181 6,161 - 7,342 7,080
S16
- - - - -
**Net income/(expenditure)**
S17 1,181 6,161 - 7,342 7,080
**Extraordinary items**
S18 - - - -
**Transfers between funds**
S19 - - - - -
S20 - - - - -
Other gains/(losses)
S21 - - - - -
**_Net movement in funds_**
S22 1,181 6,161 - 7,342 7,080
Total funds brought forward
S23 12,096 - - 12,096 5,016
**_Total funds carried forward_**
S24 13,277 6,161 - 19,438 12,096
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before tax for**
**the reporting period**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
Net gains/(losses) on
investments
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the
charity’s own use
**_Reconciliation of_**
**_funds:_**|**Recommended categories by activity**
Guidance Note
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Income (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
68 23,475 - 23,543 15,923
Charitable activities
S02
20 - - 20 -
Other trading activities
S03
- 1,270 - 1,270 -
Investments
S04
- - - - -
Separate material item of income
S05
1,320 2,480 - 3,800 -
Other
S06
- - - - -
**_Total_**
S07
1,408 27,226 - 28,633 15,923
**Expenditure (Notes 6)**
**Expenditure on:**
Raising funds
S08
- 2,025 - 2,025 -
Charitable activities
S09
227 19,039 - 19,266 8,843
Separate material expense item
S10
Other
S11
- - - - -
**_Total_**
S12
227 21,064 - 21,291 8,843
S13 1,181 6,161 - 7,342 7,080
Tax payable
S14
- - - - -
S15 1,181 6,161 - 7,342 7,080
S16
- - - - -
**Net income/(expenditure)**
S17 1,181 6,161 - 7,342 7,080
**Extraordinary items**
S18 - - - -
**Transfers between funds**
S19 - - - - -
S20 - - - - -
Other gains/(losses)
S21 - - - - -
**_Net movement in funds_**
S22 1,181 6,161 - 7,342 7,080
Total funds brought forward
S23 12,096 - - 12,096 5,016
**_Total funds carried forward_**
S24 13,277 6,161 - 19,438 12,096
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before tax for**
**the reporting period**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
Net gains/(losses) on
investments
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the
charity’s own use
**_Reconciliation of_**
**_funds:_**|**Recommended categories by activity**
Guidance Note
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Income (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
68 23,475 - 23,543 15,923
Charitable activities
S02
20 - - 20 -
Other trading activities
S03
- 1,270 - 1,270 -
Investments
S04
- - - - -
Separate material item of income
S05
1,320 2,480 - 3,800 -
Other
S06
- - - - -
**_Total_**
S07
1,408 27,226 - 28,633 15,923
**Expenditure (Notes 6)**
**Expenditure on:**
Raising funds
S08
- 2,025 - 2,025 -
Charitable activities
S09
227 19,039 - 19,266 8,843
Separate material expense item
S10
Other
S11
- - - - -
**_Total_**
S12
227 21,064 - 21,291 8,843
S13 1,181 6,161 - 7,342 7,080
Tax payable
S14
- - - - -
S15 1,181 6,161 - 7,342 7,080
S16
- - - - -
**Net income/(expenditure)**
S17 1,181 6,161 - 7,342 7,080
**Extraordinary items**
S18 - - - -
**Transfers between funds**
S19 - - - - -
S20 - - - - -
Other gains/(losses)
S21 - - - - -
**_Net movement in funds_**
S22 1,181 6,161 - 7,342 7,080
Total funds brought forward
S23 12,096 - - 12,096 5,016
**_Total funds carried forward_**
S24 13,277 6,161 - 19,438 12,096
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before tax for**
**the reporting period**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
Net gains/(losses) on
investments
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the
charity’s own use
**_Reconciliation of_**
**_funds:_**|**Recommended categories by activity**
Guidance Note
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Income (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
68 23,475 - 23,543 15,923
Charitable activities
S02
20 - - 20 -
Other trading activities
S03
- 1,270 - 1,270 -
Investments
S04
- - - - -
Separate material item of income
S05
1,320 2,480 - 3,800 -
Other
S06
- - - - -
**_Total_**
S07
1,408 27,226 - 28,633 15,923
**Expenditure (Notes 6)**
**Expenditure on:**
Raising funds
S08
- 2,025 - 2,025 -
Charitable activities
S09
227 19,039 - 19,266 8,843
Separate material expense item
S10
Other
S11
- - - - -
**_Total_**
S12
227 21,064 - 21,291 8,843
S13 1,181 6,161 - 7,342 7,080
Tax payable
S14
- - - - -
S15 1,181 6,161 - 7,342 7,080
S16
- - - - -
**Net income/(expenditure)**
S17 1,181 6,161 - 7,342 7,080
**Extraordinary items**
S18 - - - -
**Transfers between funds**
S19 - - - - -
S20 - - - - -
Other gains/(losses)
S21 - - - - -
**_Net movement in funds_**
S22 1,181 6,161 - 7,342 7,080
Total funds brought forward
S23 12,096 - - 12,096 5,016
**_Total funds carried forward_**
S24 13,277 6,161 - 19,438 12,096
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before tax for**
**the reporting period**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
Net gains/(losses) on
investments
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the
charity’s own use
**_Reconciliation of_**
**_funds:_**|**Recommended categories by activity**
Guidance Note
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Income (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
68 23,475 - 23,543 15,923
Charitable activities
S02
20 - - 20 -
Other trading activities
S03
- 1,270 - 1,270 -
Investments
S04
- - - - -
Separate material item of income
S05
1,320 2,480 - 3,800 -
Other
S06
- - - - -
**_Total_**
S07
1,408 27,226 - 28,633 15,923
**Expenditure (Notes 6)**
**Expenditure on:**
Raising funds
S08
- 2,025 - 2,025 -
Charitable activities
S09
227 19,039 - 19,266 8,843
Separate material expense item
S10
Other
S11
- - - - -
**_Total_**
S12
227 21,064 - 21,291 8,843
S13 1,181 6,161 - 7,342 7,080
Tax payable
S14
- - - - -
S15 1,181 6,161 - 7,342 7,080
S16
- - - - -
**Net income/(expenditure)**
S17 1,181 6,161 - 7,342 7,080
**Extraordinary items**
S18 - - - -
**Transfers between funds**
S19 - - - - -
S20 - - - - -
Other gains/(losses)
S21 - - - - -
**_Net movement in funds_**
S22 1,181 6,161 - 7,342 7,080
Total funds brought forward
S23 12,096 - - 12,096 5,016
**_Total funds carried forward_**
S24 13,277 6,161 - 19,438 12,096
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before tax for**
**the reporting period**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
Net gains/(losses) on
investments
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the
charity’s own use
**_Reconciliation of_**
**_funds:_**|
|---|---|---|---|---|---|
||-|-|-|-|-|
||-|-|-|-|-|
||1,181|6,161|-|7,342|7,080|
|||||||
||12,096|-|-|12,096|5,016|
||13,277|6,161|-|19,438|12,096|
Sustainable Global Gardens Charity No 1116243 Company No 5733281
## **Section B Balance sheet**
|Guidance Note
**£**
**£**
**£**
**£**
**£**
**Fixed assets**
F01
F02
F03
F04
F05
**Intangible assets (Note 15)**
B01
- - - - -
**Tangible assets (Note 14)**
B02
- - - - -
**Heritage assets (Note 16)**
B03
- - - - -
**Investments (Note 17)**
B04
- - - - -
**_Total fixed assets_**
B05
- - - - -
**Current assets**
**Stocks (Note 18)**
B06
- - - - -
**Debtors (Note 19)**
B07
- - - - -
**Investments (Note 17.4)**
B08
- - - - -
**Cash at bank and in hand (Note 24)**
B09
- 19,493 - 19,493 12,097
**_Total current assets_**
B10
- 19,493 - 19,493 12,097
B11
- - - - -
**_Net current assets/(liabilities)_**
B12
- 19,493 - 19,493 12,097
**_Total assets less current liabilities_**
B13
- 19,493**-**19,493 12,097
B14
- - - - -
**Provisions for liabilities**
B15
- - - - -
**_Total net assets or liabilities_**
B16
- 19,493 - 19,493 12,097
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
-
- -
B18
-
- -
**Unrestricted funds**
B19
- - -
**Revaluation reserve**
B20
-
**Fair value reserve**
B21
**_Total funds_**
B22
- - - - -
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**Creditors: amounts falling due within**
**one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**|Guidance Note
**£**
**£**
**£**
**£**
**£**
**Fixed assets**
F01
F02
F03
F04
F05
**Intangible assets (Note 15)**
B01
- - - - -
**Tangible assets (Note 14)**
B02
- - - - -
**Heritage assets (Note 16)**
B03
- - - - -
**Investments (Note 17)**
B04
- - - - -
**_Total fixed assets_**
B05
- - - - -
**Current assets**
**Stocks (Note 18)**
B06
- - - - -
**Debtors (Note 19)**
B07
- - - - -
**Investments (Note 17.4)**
B08
- - - - -
**Cash at bank and in hand (Note 24)**
B09
- 19,493 - 19,493 12,097
**_Total current assets_**
B10
- 19,493 - 19,493 12,097
B11
- - - - -
**_Net current assets/(liabilities)_**
B12
- 19,493 - 19,493 12,097
**_Total assets less current liabilities_**
B13
- 19,493**-**19,493 12,097
B14
- - - - -
**Provisions for liabilities**
B15
- - - - -
**_Total net assets or liabilities_**
B16
- 19,493 - 19,493 12,097
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
-
- -
B18
-
- -
**Unrestricted funds**
B19
- - -
**Revaluation reserve**
B20
-
**Fair value reserve**
B21
**_Total funds_**
B22
- - - - -
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**Creditors: amounts falling due within**
**one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**|Guidance Note
**£**
**£**
**£**
**£**
**£**
**Fixed assets**
F01
F02
F03
F04
F05
**Intangible assets (Note 15)**
B01
- - - - -
**Tangible assets (Note 14)**
B02
- - - - -
**Heritage assets (Note 16)**
B03
- - - - -
**Investments (Note 17)**
B04
- - - - -
**_Total fixed assets_**
B05
- - - - -
**Current assets**
**Stocks (Note 18)**
B06
- - - - -
**Debtors (Note 19)**
B07
- - - - -
**Investments (Note 17.4)**
B08
- - - - -
**Cash at bank and in hand (Note 24)**
B09
- 19,493 - 19,493 12,097
**_Total current assets_**
B10
- 19,493 - 19,493 12,097
B11
- - - - -
**_Net current assets/(liabilities)_**
B12
- 19,493 - 19,493 12,097
**_Total assets less current liabilities_**
B13
- 19,493**-**19,493 12,097
B14
- - - - -
**Provisions for liabilities**
B15
- - - - -
**_Total net assets or liabilities_**
B16
- 19,493 - 19,493 12,097
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
-
- -
B18
-
- -
**Unrestricted funds**
B19
- - -
**Revaluation reserve**
B20
-
**Fair value reserve**
B21
**_Total funds_**
B22
- - - - -
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**Creditors: amounts falling due within**
**one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**|Guidance Note
**£**
**£**
**£**
**£**
**£**
**Fixed assets**
F01
F02
F03
F04
F05
**Intangible assets (Note 15)**
B01
- - - - -
**Tangible assets (Note 14)**
B02
- - - - -
**Heritage assets (Note 16)**
B03
- - - - -
**Investments (Note 17)**
B04
- - - - -
**_Total fixed assets_**
B05
- - - - -
**Current assets**
**Stocks (Note 18)**
B06
- - - - -
**Debtors (Note 19)**
B07
- - - - -
**Investments (Note 17.4)**
B08
- - - - -
**Cash at bank and in hand (Note 24)**
B09
- 19,493 - 19,493 12,097
**_Total current assets_**
B10
- 19,493 - 19,493 12,097
B11
- - - - -
**_Net current assets/(liabilities)_**
B12
- 19,493 - 19,493 12,097
**_Total assets less current liabilities_**
B13
- 19,493**-**19,493 12,097
B14
- - - - -
**Provisions for liabilities**
B15
- - - - -
**_Total net assets or liabilities_**
B16
- 19,493 - 19,493 12,097
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
-
- -
B18
-
- -
**Unrestricted funds**
B19
- - -
**Revaluation reserve**
B20
-
**Fair value reserve**
B21
**_Total funds_**
B22
- - - - -
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**Creditors: amounts falling due within**
**one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**|Guidance Note
**£**
**£**
**£**
**£**
**£**
**Fixed assets**
F01
F02
F03
F04
F05
**Intangible assets (Note 15)**
B01
- - - - -
**Tangible assets (Note 14)**
B02
- - - - -
**Heritage assets (Note 16)**
B03
- - - - -
**Investments (Note 17)**
B04
- - - - -
**_Total fixed assets_**
B05
- - - - -
**Current assets**
**Stocks (Note 18)**
B06
- - - - -
**Debtors (Note 19)**
B07
- - - - -
**Investments (Note 17.4)**
B08
- - - - -
**Cash at bank and in hand (Note 24)**
B09
- 19,493 - 19,493 12,097
**_Total current assets_**
B10
- 19,493 - 19,493 12,097
B11
- - - - -
**_Net current assets/(liabilities)_**
B12
- 19,493 - 19,493 12,097
**_Total assets less current liabilities_**
B13
- 19,493**-**19,493 12,097
B14
- - - - -
**Provisions for liabilities**
B15
- - - - -
**_Total net assets or liabilities_**
B16
- 19,493 - 19,493 12,097
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
-
- -
B18
-
- -
**Unrestricted funds**
B19
- - -
**Revaluation reserve**
B20
-
**Fair value reserve**
B21
**_Total funds_**
B22
- - - - -
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**Creditors: amounts falling due within**
**one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**|Guidance Note
**£**
**£**
**£**
**£**
**£**
**Fixed assets**
F01
F02
F03
F04
F05
**Intangible assets (Note 15)**
B01
- - - - -
**Tangible assets (Note 14)**
B02
- - - - -
**Heritage assets (Note 16)**
B03
- - - - -
**Investments (Note 17)**
B04
- - - - -
**_Total fixed assets_**
B05
- - - - -
**Current assets**
**Stocks (Note 18)**
B06
- - - - -
**Debtors (Note 19)**
B07
- - - - -
**Investments (Note 17.4)**
B08
- - - - -
**Cash at bank and in hand (Note 24)**
B09
- 19,493 - 19,493 12,097
**_Total current assets_**
B10
- 19,493 - 19,493 12,097
B11
- - - - -
**_Net current assets/(liabilities)_**
B12
- 19,493 - 19,493 12,097
**_Total assets less current liabilities_**
B13
- 19,493**-**19,493 12,097
B14
- - - - -
**Provisions for liabilities**
B15
- - - - -
**_Total net assets or liabilities_**
B16
- 19,493 - 19,493 12,097
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
-
- -
B18
-
- -
**Unrestricted funds**
B19
- - -
**Revaluation reserve**
B20
-
**Fair value reserve**
B21
**_Total funds_**
B22
- - - - -
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**Creditors: amounts falling due within**
**one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**|
|---|---|---|---|---|---|
||-
-|||-
-
-
-|-|
|||-|||-|
||||||-|
|||||||
|||||||
||-|-|-|-|-|
_**The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.**_
_**The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.**_
_**The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.**_
_**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_
|Signed by one or two trustees/directors on behalf of all the
trustees/directors|Print Name|Date of
approval
dd/mm/yyyy|
|---|---|---|
||CAROLE KEELEY|09/11/22|
CC17a (Excel)
10/11/2022
2
**----- Start of picture text -----**
Date
Signature
dd/mm/yyyy
Signature of director authenticating accounts being sent to
Companies House
09/11/22
CAROLE KEELEY
Print name
**----- End of picture text -----**
CC17a (Excel)
10/11/2022
3
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
- and with*
the Statement of Recommended Practice: Accounting and Reporting by Charities ü preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
• and with* ü the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by ü FRS 102.*
* -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support the conclusion that the charity is a going concern;
Disclosure of any uncertainties that make the going concern assumption doubtful;
Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }.
Yes* ü * -Tick as appropriate No* _**Please disclose: (i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and**_
CC17a (Excel)
10/11/2022
4
_**(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP.**_
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).
**----- Start of picture text -----**
Yes* ü
* -Tick as appropriate
No*
**----- End of picture text -----**
## _**Please disclose:**_
**----- Start of picture text -----**
(i) the nature of any changes;
(ii) the effect of the change on income and expense or
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or
more future periods.
**----- End of picture text -----**
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS102 SORP). Yes* ü * -Tick as appropriate No*
## _**Please disclose:**_
- _**(i) the nature of the prior period error;**_
_**(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and (iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_
CC17a (Excel)
10/11/2022
5
CC178 (Excèll
10111r2022
## **Section C Notes to the accounts (cont)**
|**Note 2 Accounting policies**
**2.2 INCOME**
**Recognition of income**
These are included in the Statement of Financial Activities (SoFA) when:
Yes*
No*
N/a*
ü
**Offsetting**
Yes*
No*
N/a*
ü
**Grants and donations**
Yes*
No*
N/a*
ü
Yes*
No*
N/a*
ü
**Legacies**
Yes*
No*
N/a*
ü
**Government grants**
The charity has received government grants in the reporting period
Yes*
No*
N/a*
ü
Yes*
No*
N/a*
ü
Yes*
No*
N/a*
ü
**Donated goods**
Yes*
No*
N/a*
ü
Yes*
No*
N/a*
ü
Yes*
No*
N/a*
ü
Yes*
No*
N/a*
ü
Yes*
No*
N/a*
ü
Yes*
No*
N/a*
ü
Yes*
No*
N/a*
ü
**Support costs**
The charity has incurred expenditure on support costs.
Yes*
No*
N/a*
ü
**Volunteer help**
Yes*
No*
N/a*
ü
the charity becomes entitled to the resources;
it is more likely than not that the trustees will receive the resources;
the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
**Contractual income and**
**performance related**
**grants**
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.|**Note 2 Accounting policies**
**2.2 INCOME**
**Recognition of income**
These are included in the Statement of Financial Activities (SoFA) when:
Yes*
No*
N/a*
ü
**Offsetting**
Yes*
No*
N/a*
ü
**Grants and donations**
Yes*
No*
N/a*
ü
Yes*
No*
N/a*
ü
**Legacies**
Yes*
No*
N/a*
ü
**Government grants**
The charity has received government grants in the reporting period
Yes*
No*
N/a*
ü
Yes*
No*
N/a*
ü
Yes*
No*
N/a*
ü
**Donated goods**
Yes*
No*
N/a*
ü
Yes*
No*
N/a*
ü
Yes*
No*
N/a*
ü
Yes*
No*
N/a*
ü
Yes*
No*
N/a*
ü
Yes*
No*
N/a*
ü
Yes*
No*
N/a*
ü
**Support costs**
The charity has incurred expenditure on support costs.
Yes*
No*
N/a*
ü
**Volunteer help**
Yes*
No*
N/a*
ü
the charity becomes entitled to the resources;
it is more likely than not that the trustees will receive the resources;
the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
**Contractual income and**
**performance related**
**grants**
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.|**Note 2 Accounting policies**
**2.2 INCOME**
**Recognition of income**
These are included in the Statement of Financial Activities (SoFA) when:
Yes*
No*
N/a*
ü
**Offsetting**
Yes*
No*
N/a*
ü
**Grants and donations**
Yes*
No*
N/a*
ü
Yes*
No*
N/a*
ü
**Legacies**
Yes*
No*
N/a*
ü
**Government grants**
The charity has received government grants in the reporting period
Yes*
No*
N/a*
ü
Yes*
No*
N/a*
ü
Yes*
No*
N/a*
ü
**Donated goods**
Yes*
No*
N/a*
ü
Yes*
No*
N/a*
ü
Yes*
No*
N/a*
ü
Yes*
No*
N/a*
ü
Yes*
No*
N/a*
ü
Yes*
No*
N/a*
ü
Yes*
No*
N/a*
ü
**Support costs**
The charity has incurred expenditure on support costs.
Yes*
No*
N/a*
ü
**Volunteer help**
Yes*
No*
N/a*
ü
the charity becomes entitled to the resources;
it is more likely than not that the trustees will receive the resources;
the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
**Contractual income and**
**performance related**
**grants**
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.|**Note 2 Accounting policies**
**2.2 INCOME**
**Recognition of income**
These are included in the Statement of Financial Activities (SoFA) when:
Yes*
No*
N/a*
ü
**Offsetting**
Yes*
No*
N/a*
ü
**Grants and donations**
Yes*
No*
N/a*
ü
Yes*
No*
N/a*
ü
**Legacies**
Yes*
No*
N/a*
ü
**Government grants**
The charity has received government grants in the reporting period
Yes*
No*
N/a*
ü
Yes*
No*
N/a*
ü
Yes*
No*
N/a*
ü
**Donated goods**
Yes*
No*
N/a*
ü
Yes*
No*
N/a*
ü
Yes*
No*
N/a*
ü
Yes*
No*
N/a*
ü
Yes*
No*
N/a*
ü
Yes*
No*
N/a*
ü
Yes*
No*
N/a*
ü
**Support costs**
The charity has incurred expenditure on support costs.
Yes*
No*
N/a*
ü
**Volunteer help**
Yes*
No*
N/a*
ü
the charity becomes entitled to the resources;
it is more likely than not that the trustees will receive the resources;
the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
**Contractual income and**
**performance related**
**grants**
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.|
|---|---|---|---|
||ü|||
CC17 FRS 102 SORP
10/11/2022
7
|**Income from interest,**|This is included in the accounts when receipt is probable and the amount receivable can|Yes*|No*|N/a*|
|---|---|---|---|---|
|**royalties and dividends**|be measured reliably.|||ü|
|**Income from membership**|
Membership subscriptions received in the nature of a gift are recognised in Donations|Yes*|No*|N/a*|
|**subscriptions**|and Legacies.|||ü|
||Membership subscriptions which gives a member the right to buy services or other|Yes*|No*|N/a*|
||benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.|||ü|
|**Settlement of insurance**
**claims**|Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.|Yes*|No*|N/a*
ü|
|**Investment gains and**
**losses**|This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.|Yes*|No*|N/a*
ü|
|**2.3 EXPENDITURE**|**AND LIABILITIES**||||
|**Liability recognition**|Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.|Yes*|No*|N/a*
ü|
|**Governance and support**
**costs**|Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its|Yes*|No*|N/a*|
||compliance with regulation and good practice.||ü||
||Support costs include central functions and have been allocated to activity cost||||
||categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.|Yes*|No*|N/a*|
|**Grants with performance**|Where the charity gives a grant with conditions for its payment being a specific level of|ü|||
|**conditions**|service or output to be provided, such grants are only recognised in the SoFA once the|Yes*|No*|N/a*|
||recipient of the grant has provided the specified service or output.|||ü|
|**Grants payable without**|Where there are no conditions attaching to the grant that enables the donor charity to||||
|**performance conditions**|realistically avoid the commitment, a liability for the full funding obligation must be|Yes*|No*|N/a*|
||recognised.|ü|||
|||Yes*|No*|N/a*|
|**Redundancy cost**|The charity made no redundancy payments during the reporting period.|ü|||
|||Yes*|No*|N/a*|
|**Deferred income**|No material item of deferred income has been included in the accounts.|ü|||
|**Creditors**|The charity has creditors which are measured at settlement amounts less any trade
discounts|Yes*|No*
ü|N/a*|
||A liability is measured on recognition at its historical cost and then subsequently|Yes*|No*|N/a*|
|**Provisions for liabilities**|measured at the best estimate of the amount required to settle the obligation at the
reporting date|||ü|
|**Basic financial**
**instruments**|The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.|Yes*
ü|No*|N/a*|
|**2.4 ASSETS**|||||
|**Tangible fixed assets for**|These are capitalised if they can be used for more than one year, and cost at least||||
|**use by charity**|||||
|||Yes*|No*|N/a*|
||They are valued at cost.|||ü|
||The depreciation rates and methods used are disclosed in note 14.||||
|**Intangible fixed assets**|The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody|Yes*|No*|N/a*|
||or legal rights. The amortisation rates and methods used are disclosed in note 15.||ü||
||They are valued at cost.|Yes*
ü|No*
ü|N/a*
ü|
|**Heritage assets**|The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 16.|Yes*
Yes*|No*
ü
No*|N/a*
N/a*|
||They are valued at cost.|||ü|
||Fixed asset investments in quoted shares, traded bonds and similar investments are||||
|**Investments**|valued at initially at cost and subsequently at fair value (their market value) at the year
end
The same treatment is applied to unlisted investments unless fair value cannot be|Yes*|No*|N/a*|
CC17 FRS 102 SORP
10/11/2022
8
end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments
**Stocks and work in** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or **progress** net realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
## **Debtors**
The charity has investments which it holds for resale or pending their sale and cash and **Current asset** cash equivalents with a maturity date less than one year. These include cash on **investments** deposit and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
ü Yes* No* N/a* ü Yes* No* N/a* ü Yes* No* N/a* ü Yes* No* N/a* ü Yes* No* N/a* ü Yes* No* N/a* ü Yes* No* N/a* ü
## **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
CC17 FRS 102 SORP
10/11/2022
9
**Section C Notes to the accounts (cont)**
## **Note 3 Income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
Analysis of income funds funds funds Total funds Prior year
£ £
Donations Donations and gifts 51 6,070 - 6,121 15,923
and legacies: Gift Aid 17 - - 17 -
Legacies - - - - -
General grants provided by government/other
charities - 18,675 - 18,675 -
Membership subscriptions and sponsorships
which are in substance donations 1,320 2,480 - 3,800
Donated goods, facilities and services - - - - -
Other - - - -
Total 1,388 27,225 - 28,613 15,923
Charitable
activities: 20 - - 20 -
- - - - -
- - - - -
Other - - - - -
Total 20 - - 20 -
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Interest income - - - - -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - - -
Separate - - - - -
material item - - - - -
of income - - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 1,408 27,225 - 28,633 15,923
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts)
**----- End of picture text -----**
**Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the prior period, please give the reason for the conversion.**
**Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)**
CC17 (E l)
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**This year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).**
**Last year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).**
CC17 (E l)
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## **Section C Notes to the accounts (cont)**
## **Note 6 Expenditure**
**----- Start of picture text -----**
This year Last year
Restricted Restricted
Unrestricted income Endowment Unrestricted income Endowment
Analysis funds funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations - - - - - - - -
Incurred seeking legacies - - - - - - - -
Incurred seeking grants - - - - - - - -
Operating membership schemes and social
lotteries - - - - - - - -
Staging fundraising events - - - - - - - -
Fudraising agents
- 2,025 - 2,025 - - - -
Operating charity shops - - - - - - - -
Operating a trading company undertaking
non-charitable trading activity - - - - - - - -
Advertising, marketing, direct mail and
publicity - - - - - - - -
Start up costs incurred in generating new
source of future income - - - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - - - - - -
Investment management costs: - - - - - - - -
Portfolio management costs - - - - - - - -
Cost of obtaining investment advice
- - - - - - - -
Investment administration costs
- - - - - - - -
Intellectual property licencing costs
- - - - - - - -
Rent collection, property repairs and
maintenance charges - - - - - - - -
- - - - - - - -
Total expenditure on raising funds - 2,025 - 2,025 - - - -
Expenditure on charitable activities:
227 19,039 - 19,266 - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total expenditure on charitable activities 227 19,039 - 19,266 - - - -
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total other expenditure - - - - - - - -
**----- End of picture text -----**
CC17a (Excel)
10/11/2022
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## **TOTAL EXPENDITURE**
227 21,064 - 21,291 - - - -
CC17a (Excel)
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13
## **Other information:**
## **Analysis of expenditure on charitable activities**
**----- Start of picture text -----**
This year Last year
Activities Grant Activities Grant
Support Total this Support Total last
Activity or programme undertaken directly funding of activities Costs year undertaken directly funding of activities Costs year
£ £ £ £ £ £ £ £
Activity 1 - - - - - - - -
Activity 2 - - - - - - - -
Other - - - - - - - -
Total - - - - - - - -
**----- End of picture text -----**
**This year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).**
**Last year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).**
CC17a (Excel)
10/11/2022
14
## **Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Grants to Grants to
Analysis institutions individuals Support costs Total
£ £
- - -
- - -
- - -
- - -
Total - - - NIL
**----- End of picture text -----**
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|**_My charity has made grants to particular institutions that are material in_**
**_the context of its grantmaking. Details of the institution supported,_**
**_purpose of the grant and total paid to each institution is available on the_**
**_charity's web site._**|**_Yes_**|**_www.sustainableglo_**|
|---|---|---|
||**_No_**|**_Provide details_**
**_below_**|
**----- Start of picture text -----**
Total amount of
Names of institution Purpose
grants paid £
LIANA FINLAND Water Harvesting 3,375
TIYENI Deep bed farming training Malawi 803
TREEZ MALAWI Forest restoration 1,000
ACES Mangrove planting 1,006
KIPSAINA Tree planting 1,249
FAIRTREE Mangrove planting 2,000
BIRUNDA YOUING MOTHERS Tree planting 500
KITALE FRIENDS Tree planting 1,000
-
-
Total grants to institutions in reporting period 10,933
8,040
Other unanalysed grants
TOTAL GRANTS PAID 18,973
**----- End of picture text -----**
CC17a (Excel)
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## **Last year:**
## **13.3 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Grants to Grants to
Analysis institutions individuals Support costs Total
£ £
Activity or project 1 - - - -
Activity or project 2 - - - -
Activity or project 3 - - - -
Activity or project 4 - - - -
Total - - - NIL
**----- End of picture text -----**
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
CC17a (Excel)
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16
|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|
|---|---|---|
|**Note 24 Cash at bank and in hand**
**This year**
**Last year**
**£**
**£**
**Short term cash investments (less than 3 months maturity date)**
- -
**Short term deposits**
- -
**Cash at bank and on hand**
19,439 12,097
**Other**
- -
**Total**
19,439 12,097|||
||**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||19,439|12,097|
||-|-|
||19,439|12,097|
CC17a (Excel)
10/11/2022
17
## **Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**----- Start of picture text -----**
TRUE
**----- End of picture text -----**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
**----- Start of picture text -----**
Amounts paid or benefit value
Legal authority (eg Remuneration Pension Redundancy Other TOTAL
Name of trustee order, governing contribution (including
document) loss of
office)/ex
gratia
£ £ £ £ £
- - - - [ - ]
- - - - [ - ]
- - - - [ - ]
- - - - [ - ]
**----- End of picture text -----**
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
_**If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.**_
_**State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.**_
CC17a (Excel)
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## **Last year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
**----- Start of picture text -----**
Amounts paid or benefit value
Remuneration Pension Redundancy Other TOTAL
Legal authority (eg contribution (including
Name of trustee order, governing loss of
document) office)/ex
gratia
£ £ £ £
- - - - [ - ]
- - - - [ - ]
- - - - [ - ]
- - - - [ - ]
Please give details of why remuneration or other
employment benefits were paid.
Where an ex gratia payment has been made to a trustee,
provide an explanation of the nature of the payment.
If a third party has been reimbursed for providing one or
more trustees, state the nature of the payment and
amount of the reimbursement.
State the number of trustees to whom retirement benefits
are accruing under a defined contribution pension
scheme.
**----- End of picture text -----**
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
## **No trustee expenses have been incurred (True or False)**
**----- Start of picture text -----**
This year Last year
Type of expenses reimbursed
£ £
Travel - -
Subsistence - -
Accommodation - -
Other (please specify): - -
- -
TOTAL - -
**----- End of picture text -----**
CC17a (Excel)
10/11/2022
19
## **Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
## **This year**
**There have been no related party transactions in the reporting period (True or False)**
**----- Start of picture text -----**
Amounts
written off
Name of the trustee Relationship Description of the Balance at Provision for bad debts
Amount during
or related party to charity transaction(s) period end at period end
reporting
period
£ £ £ £
- - - -
- - - -
- - - -
- - - -
**----- End of picture text -----**
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
## **Last year**
**There have been no related party transactions in the reporting period (True or False)**
**----- Start of picture text -----**
Amounts
written off
Name of the trustee Relationship Description of the Balance at Provision for bad debts
Amount during
or related party to charity transaction(s) period end at period end
reporting
period
£ £ £ £
- - - -
- - - -
- - - -
- - - -
**----- End of picture text -----**
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
CC17a (Excel)
10/11/2022
20
**Section C Notes to the accounts (cont)**
## **Note 29 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
CC17a (Excel)
10/11/2022
21
CHARITY COMMISSION
FOR ENGLAND AND WAIES
Independent examinerfs report
on the accounts
Section A
Independent Examinerfs Report
Report to the
trustOosldirector81
member¥ of
SUSTAINALILE GLO GARDENS
On a¢¢ounts for the ythar
endod
3110312022
Charity nth:
Company no.:
C0733281
Set out on paps
I repx)rt to the thartty trustees on rny examination of the accounts of the
Company for the year ended31 03 2dZI..
Responsibilities and basis
of report
As the charity'$ 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 a¢¢ounls in accordance with the requirements of the
Companies Act 2(KJS (Ihe 2CÉ6 Acr).
Habyng satisfied myself that the accounts of the Company are not required to
be audtted for this year under Part 16 of the 2006 Act and are eligible for
independent examinati(, I report in re$wt of my examination of your
chanty's accounts as carried oul under section 145 of the Charities Act 2011
{Ihe 2011 Acf). In caryng out my examination, I have followed the
Directions given ty the Charity Commission (under se(aion 145(5}(b} of the
2011 Act.
Independent examinerfs
$tatemont
I have completed my examination. I confimi that no material matters have
come to my attention (other than that disclosed LElow"I which gives me cause
to believe that=
• accounting records were not kept in accordan with section 386 of the
Companies Act 2006,. ty
. 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 th6
accounts give a 'true and fairf view whith is not a matter consKlered as part of
an independent examination.. or
•the aOuntS have not Lwn prepared in accordance viilh the CharitEs SORP
(FRS102).
I have no conc8ms and have Come acxoss no other matters in connection with
thè èxamination to which attention $houkl be drawn in this report in order to
enable a ppJper understanding of the accounts to be reached.
' Please delete the wvrds in the brackets rfthey do not 8ppty.
Signed:
IER
October 2018
Relevant professional
qualifica*ion{$) or body
(rf any)".
Address:
51
673 S ILJ
Section B
Disclosure
Only complele rf the examiner needs to highlight material matters of Conrn
{see CC32. Independent examination of tharity accounts: direclions and
guidance for examiners).
Give hore brief details of
any ftems that the
examiner Wish to
di8clos•.
IER
October 2018