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← Northcliffe Environmental Enterprises Team

2025-01-31-accounts

Northcliffe Environmental Enterprises Team (N.E.E.T)

Annual Report & Unaudited Financial Statements for the Year End 31 January 2025

Company Number 05672008 Charity Number 1117620

Administrative Information

Company Number Charity Number

05672008 1117620

Operational Address

Northcliffe Nurseries Off Cliffwood Avenue Shipley Bradford

Registered Address

6 Finkil Street Hove Edge Brighouse HD6 2LS

Trustees

Steve Bruzzese Barbara Drake Helen Varey Fiona Timms

Secretary

Suzanne Longley

Independent Examiner

Bankers

Lesley Kendrew BHP LLP New Chartford House Centurion Way Cleckheaton BD19 3QB Bank of Scotland 38 St Andrews Square Edinburgh EH2 2YR

Contact Us

07922 580664 suzanne@neetpeople.org @neet.grows @northcliffepeopleandplants 07810 637823 neetpeople.org @neet.eats

Table of Contents

Page

01 Trustees’ Report

14

Independent Examiner’s Report

16 Statement of Financial Activities

17

Balance Sheet

19

Statement of Cash Flows

20 Notes to the Financial Statements

Trustees’ Report

The trustees present their Annual Report together with the financial statements of Northcliffe Environmental Enterprises Team for the year ending 31st January 2025.

The Annual Report serves the purposes of both a Trustees' Report and a Directors' Report under company law. The trustee confirms that the Annual Report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1st January 2019).

Since the charity qualifies as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategic Report & Directors' Report) Regulations 2013 has been omitted.

01

Trustees’ Report

Chair’s Statement

Another year has flown by, and it’s been one of challenges and growth. We are consistently running at capacity of 178 team members, which is a huge achievement, and there are always more people looking to join. We have also taken on three part time and one full time staff team members, one on the administration support side, and three in operations. A very warm welcome to Cathy, Leo, Hannah and Jasmine. It was another stable year board-wise, and we held our AGM in July for the second year in succession. The agenda was straightforward annual business, and both Barbara Drake and Fiona Timms were re-elected as Trustees.

We set four priorities for the year, as follows:

  1. Fully review our business plan, amend accordingly and monitor progress

  2. Assess the Board’s capability against the duties of Trustees as laid out by the Charity Commission, analyse gaps, and plan for any capabilities that need development

To cover both of these objectives, we held a Trustee development day in June. We spent half of the day reviewing the business plan, which we felt was still current. We agreed a number of actions between ourselves and the management team in order to make further progress. We also assessed the Board’s capability against the duties of Trustees as laid down by the Charity Commission, finding no significant gaps or concerns. One of the actions from the business planning meeting was to review our Articles of Association, which did not happen in the 24-25 year, but has started in 25-26 with management, starting with the fundamental question of our corporate structure.

  1. Further develop our financial capability through reviewing and revising our service agreement with Sense of Numbers Ltd

  2. Recruit and appoint up to four new Trustees to the Board as part of our succession planning

We made little progress on these two objectives. On the first point, this did not happen in the 24-25 year, but has started in 25-26. We decided that our Trustee recruitment should pause until we have completed the review of the Articles of Association, which we decided should include consideration of whether NEET’s corporate structure is still right for the current state of the business.

We are proposing to roll over objectives 3 and 4 into the next year. For good reasons, the Board has spent much time since the last AGM concentrating on more operational matters. We took this decision during the year in order to properly discharge our duties as Trustees to act in the charity’s best interests and manage the charity’s resources responsibly. This included providing support in important business support activities including SharePoint implementation and administration of Atlas, our HR record system.

02

Trustees’ Report

Chair’s Statement cont.

Therefore, for 2025-26 our three priorities will be

  1. To review NEET’s corporate structure and articles of association;

  2. To further develop our financial capability through reviewing and revising our service agreement with Sense of Numbers Ltd; and

  3. To recruit and appoint up to four new Trustees to the Board as part of our succession planning, as soon as priority 1 is actioned.

I’d like to thank all the staff team members, volunteers and management for doing such a great job delivering the service to our team members. I’d also like to thank my fellow Trustees for their continuing dedication and objectivity in setting the direction for the Charity. As a board, we are incredibly proud of the experience team members receive every day at NEET – it’s what makes us unique.

“What an amazing facility…that brings so much meaning to everyone I encountered today” OT Student

Barney shared his feeling about us,” NEET is a massive stress reliever for me and I really enjoy being outside and coming here.”

03

Trustees’ Report

Aims and Objectives

Northcliffe Environmental Enterprises Team’s purposes are for the public benefit to advance education and promote the growth and welfare of people with learning disabilities in order to lead an inclusive and fulfilling life.

We will do this in particular but not exclusively by:

Our Mission

To enable people with learning disabilities to lead an inclusive and fulfilling life

The Charity's aims are to:

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

“I like coming here. I’ve got lots of friends here. We have a lot of visitors and I like meeting them” Ajeema

04

Trustees’ Report

Activities & Achievements NEET GROWS

Growing together at NEET is about including everyone in a programme of activities that supports choice, learning opportunities and enables all to work to the best of their ability.

Our plant growing expertise and achievements were again recognised by Yorkshire in Bloom who visited in July this year. The judges report said “It was a pleasure to visit this beautiful, vibrant, happy site. It was full of colour from lovely container grown plants of very high quality”.

NEET have 12 fruit trees in the site orchard now coming up to 20 years old. We have a mix of cooking & eating apples, plums and a new quince tree kindly donated by a member of our local community this year.

In the new veg garden, we have planted a range of new soft fruit in raised beds built by the team.

They include thornless blackberry, Japanese wineberry, blackcurrants and even grapes. We enjoyed a bumper crop of apricots from our tree this year.

We enjoyed working with a floristry tutor Claire from Abigail Lily Florists. She shared her talents with the team producing beautiful floral displays and gifts.

Spring primula plants went to Myrtle Park Primary School for their Mother’s Day celebrations. The children gave them as a gift to the special women in their lives.

The West Yorkshire Organic Show in September was a great opportunity for the team to show a selection of their finest fruit, vegetables and produce. Patrick and Suzanne attended the show, and the team won over 15 prizes and a trophy for best exhibit of bread.

05

Trustees’ Report

Activities & Achievements NEET MAKES

NEET has recruited and welcomed some new Creative Tutors delivering a range of art and craft activities such as natural printing and weaving that are particularly inspired by our environment. We are researching opportunities to showcase the work and talents of our team members and have begun to look at ways in which we can engage with the Bradford 2025 City of Culture plans. We welcomed Leo to the staff team this year and he has been inspiring exciting ideas for us all to be involved in the plans.

A group of team members designed and handmade cards for Eid and Easter. They were donated to the Preparation for Adulthood and Learning Disability Service for distribution to people with disabilities across Bradford.

Thanks to a grant from Affinity Care Community Partnership, we purchased some new equipment for filmmaking and with Lola’s help created a wonderful new animation called Stan the Squirrel. The short film is about friendship and inclusion. Scan the QR code to watch the film

06

Trustees’ Report

Activities & Achievements NEET MAKES

Site improvements were identified by the team as one of the focus areas for this year. The installation of solar panels was completed. With expert support from Eco Partners Ltd panels, the arrays were fitted to several buildings across the whole site. Eco Partners facilitated excellent opportunities for some members of our team to work alongside them in the work. They learnt about the renewable energy source and how it works, developed skills in construction and installation and helped with the groundworks for cabling. We are discussing other ways that NEET can reduce its impact on the environment for next year.

The woodwork and construction team undertook a new project to create a new building to provide a space for quiet activity and wellbeing support. They have named it the Zen Den, and it is a lovely timber cabin with decking to the front overlooking the orchard. We plan to deliver gentle, creative, mind and body sessions.

Chris said about helping install the solar panels “It was the best day of my life”

There have also been some interesting individual woodwork projects, including an owl bookshelf, a Harry Potter CD rack and bespoke -) planters and coffee tables made to measure for others.

“There’s so much to do at NEET and it was great to see how involved everyone is-a fabulous experience” Student on placement

07

Trustees’ Report

Activities & Achievements NEET EATS

The NEET Eats sessions continue to do great work that impacts the health of the team. They have been cooking and updating healthy swaps recipes (that’s swapping a not-sohealthy dish for a healthier version), helping to improve cooking skills and diet.

The team continue a positive relationship with FoodCycle, which feeds approximately 25 members of the community every week using donations of food items that NEET have shared. Sharing and enjoying food together is also an important part of our cookery activities. Abdul told us, “I really enjoyed eating together like we did at Christmas. It feels like a family”.

The NEET Eats team demonstrated their culinary talents once again at the Great Yorkshire Show with a dish of wild trout paired with vegetables and herbs grown in the NEET veg garden.

Richard and Rupert’s tasty food was well received on a sunny day at the York Food Festival, and the team were invited back to the Ilkley Food and Drink Festival to demonstrate their skills and share their passion for food.

“For over 20 years we’ve been harvesting our own produce talking about it and cooking dishes. Cooking for our health and wellbeing is something we try to do every day” Richard Chef

08

Trustees’ Report

Community & Events

We held two NEET fairs this year in late Spring and Christmas. The events provide an opportunity for the team to grow plants, make products and create food for members of the public to enjoy and purchase. With a wide range of bedding plants and fabulous hanging baskets for the summer, the team created handmade pizza and delicious cakes. The events were well supported with increased footfall on last year, and income raised from these enterprising activities supports new opportunities for the team.

An area of focus for the team this year was encouraging all to be as active as they can and inspired by the Olympics, NEET had its own week of games, sports and fun activities that everyone took part in. Activities ranged from mini-golf and cricket to plant-pot shot-put and big bubble-blowing. Feedback from the team was so positive that we plan on repeating the event next year.

Our children’s nature activity sessions have proved popular again with 120 primary age pupils from three different schools enjoying pond-dipping and bug hunts this Spring. New staff member Cathy also joined us this Spring and brought her forest school experience, knowledge of growing and interest in the environment to our team.

“NEET is a wonderful diverse, safe space for people to explore their aspirations and wishes” Visitor to site

09

Trustees’ Report

Community & Events

Other highlights of the year were a beautiful baby called Gracie, new daughter of a support worker at NEET and a wonderful wedding that many of us attended between our Rory and Beth who met at NEET. New member of the staff team Hannah also got married to her partner. Hannah has worked in social care for several years and her experience and creative talents are a great addition to the team.

NEET continues to support good causes that are common to us all and actively enable our team to participate in shared fundraising efforts for Macmillan Cancer Care, Children in Need and Comic Relief.

Staff consulted with team members about their review meetings. They considered the format of the meetings and shared their thoughts and feedback on how and what they wanted the review to capture. Listening to their feedback led to improvements in the process for the next reviews and suggested questions will also be added to NEET surveys.

We were all very sad to lose our colleague and friend Kenny who passed away this year. He was an invaluable member of the team for over 20 years. His caring and positive attitude will be missed by us all.

“NEET is so purposeful, engaging and meeting the needs of members” Sandy from the Great British Bake Off visited NEET

10

Trustees’ Report

THANK YOU FROM NEET

THANKS to our volunteers who regularly give their time to NEET. Their skills genuinely help to make a difference.

THANKS to all the NEET staff team for their continued commitment, care, and creativity over this year.

THANKS to all parents and carers for sharing their experience and knowledge. We appreciate and value the support partnership.

THANKS to the range of social care professionals who work with us daily and help us to be a present, consistent, quality service provider.

THANKS to the Trustees of NEET for

their governance oversight, time and expertise that support the success and future of the organisation.

THANKS to our customers both new and returning. Their support has encouraged and rewarded our enterprising nature.

11

Trustees’ Report

Reserves Policy

Reserves are set to allow NEET to meet all its general expenditures on staff salaries, payments to suppliers, utilities and providing services for 3 months from the financial year end plus the cost of redundancies and estimated costs of closure. The level of reserves required will be calculated and monitored every year by the trustees. The reserves will be built up from the unrestricted (earned) income and are ringfenced. Reserves will be reviewed annually by the trustees to ensure they are accessible and safe.

Principal Risks

NEET has and actively maintains a risk management process.

Fundraising

Fundraising Section 162a of the Charities Act 2011 requires charities to make a statement regarding fundraising activities. The legislation defines fundraising as ‘soliciting or otherwise procuring money or other property for charitable purposes’. The charity does not actively raise funds from the public either directly or via the use of an agent, accordingly no such amounts are presented in the financial statements for the year under review. The charity has received no complaints in relation to fundraising activity for the year under review. Given the nature of the funding of the charity, the trustees consider that it remains appropriate not to be voluntarily bound to be regulated by the Fundraising Regulator.

Going Concern

The accounts have been prepared on a going concern basis on the assumption that the charity is able to carry on operating as a going concern in the foreseeable future, which the trustees consider appropriate.

Financial Review

The income for the year amounted to £ 715,183 (2024 £687,705) with expenditure amounting to £ 606,403 (2024 £610,014), resulting in a net surplus of £ 108,780 (2024 £77,691). It is the policy of the charity, that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six months’ expenditure, equivalent of £152,000 to £305,000. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year. Unrestricted, undesignated reserves held at the year-end amounted to £ 335,106 (2024 £212,870), which meets the reserves policy.

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

12

Trustees’ Report

Structure, Governance & Management

The Charity is a Company Limited by guarantee incorporated on 11 January 2006 in England and Wales, number 05672008, and registered as a Charity on 18 January 2007, number 1117620. The Charity is governed by its memorandum and articles of association dated 11 January 2006.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr Steve Bruzzese Mrs Barbara Drake Mrs Helen Varey Ms Fiona Timms

New trustees are appointed for the skills and knowledge they can give to the charity. Training will be provided if needed.

None of the trustees have any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up. At the annual general meeting, Steve Bruzzese and Helen Varey stood down and were reappointed.

Indemnity insurance has been taken out during the year and is included in insurance costs. The charity decisions are made by the trustees. The day-to-day running of the charity is done by the Business Manager and Operations Manager, who supervise the staff and volunteers.

The Trustees' report was approved by the Board of Trustees.

Mr Steve Bruzzese Trustee Dated:

13

Trustees’ Report

NORTHCLIFFE ENvIRoNME￿AL ENTERPRISES TEAM {A company limited by guarantee) INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 JANUAR Y 2025 Independent Examlner's Report to the Trustees of Northcllffe Envlronmental Enterprlses Team I'the charlty,) I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 January 2025. Responslbllltles and Basls of Report As the Trustees of the charity land its directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 20061.the 2006 Act'l. Having satisfied myself that the accounts of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of the charity's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'l. In carrying out my examination I have followed the Direction5 given by the Charity Commission under section 145{5)Ibl of the 2011 Act. Independent Examlner's Statement Since the charity's gross income exceeded £250.000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of Institute of Chartered Accountants in England and Wales. which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe.. accountin8 records were not kept in respect of the charity as required by section 386 of the 2006 Act; or the accounts do not accord with those records; or the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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 methods and principles of the Statement of Recommended Practice for accounting and reporting by charitie5 lapplicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10211. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Page 14

NORTHCLIFFE ENvIRoNME￿AL ENTERPRISES TEAM {A company limited by guarantee) INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 JANUAR Y2025 This report is made solely to the charity's Trustees. as a body. in accordance with Part 4 of the Charities (Accounts and Reports) Regulation5 2008. My work has been undertaken so that I might state to the charity's Trustees those matter5 1 am required to state to them in an Independent examiner's 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 Of for this report. Signed: Lesley Kendrew BSC BFP FCA ICAEW BHP LLP New Chartford House Centurion Way Cleckheaton BD19 3QB Page 15

NORTHCLIFFE ENvIRoNME￿AL ENTERPRISES TEAM {A company limited by guarantee) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 JANUAR Y2025 Unrestricted funds 2025 Restricted funds 2025 Total funds 2025 Total funds 2024 Note Income from: Donations and legacies Charitable activities 4.637 7.900 12,537 699,395 55,492 699.395 630.873 Investments 3,017 234 3,017 234 837 Other income 503 Total Income 707.283 7.900 715,183 687,705 Expendlture on: Charitable activities 573,964 32,439 606,403 610,014 Total expendlture 573,964 32,439 606,403 610,014 Net Incomellexpendlture) Transfers between funds 133,319 111,083) 124,539) 11,083 108,780 77,691 15 Net movement In funds 122.236 113,4S6) 108,780 77,691 Reconciliation of funds: Total funds brought forward Net movement in funds 212.870 122,422 113,4561 335,292 257,601 122,236 108,780 77,691 Total funds carried forward 335.106 108.966 444,072 335,292 The Statement of Financial Activities includes all gains and losses recognised in the year. The notes on pages 20 to 34 form part of these financial statements. Page 16

NORTHCLIFFE ENVIRONMENTAL ENTERPRISES TEAM {A company limited by guarantee) REGISTERED NUMBER: 05672008 BALANCE SHEET AS A T31 JANUAR Y2025 2025 2024 Note Flxed assets Tangible assets 12 121,307 111,720 121,307 111,720 Current assets Debtors 13 35,502 304,710 48,321 189,531 Cash at bank and in hand 340,212 237,852 Current IlabllStles Creditors: amounts falling due within one year 14 (17,447) 114,2801 Net current assets 322,765 223,572 Total net assets 444,072 335,292 Charlty funds Restricted funds Is 108,966 335.106 122,422 212,870 Unrestricted funds Is Total funds 444,072 335,292 Page 17

NORTHCLIFFE ENVIRONMENTAL ENTERPRISES TEAM {A company limited by guarantee) REGISTERED NUMBER: 05672008 BALANCE SHEET (CONTINUED) ASAT31 JANUARY2025 The charity was entitled to exemption from audit under section 477 of the Companies Act 2006. The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006. The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime. The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by: Mr Steve Bruzzese 111ILS Date: The notes on pages 20 to 34 form part of these financial statements. Page 18

NORTHCLIFFE ENvIRoNME￿AL ENTERPRISES TEAM {A company limited by guarantee) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 JANUAR Y2025 2025 2024 Cash flow5 from operating activities Net cash used in operatin8 activities 163,206 80,132 Cash flows from Investln8 actlvltles Purchase of tangible fixed assets (48.027) 111,1031 Net cash used In Investln8 actlvltles {48,0271 {11,1031 Change In cash and cash equlvalents In the year 115,179 69,029 Cash and cash equivalents at the beginning of the year 189,531 120,502 Cash and cash equlvalents at the end of the year 304,710 189,531 The notes on pages 20 to 34 form part of these financial statements Page 19

NORTHCLIFFE ENvIRoNME￿AL ENTERPRISES TEAM {A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUAR Y 2025 General Informatlon Northcliffe Environmental Enterprises Team IN.E.E.Tl is a private company limited by guarantee incorporated in England and Wales. The re8lStered office is 6 Finkil Street, Hove Edge, Brighouse, HD6 2LS. Accounting policles 2.1 Bosls oAprep(Jratlon offlnanclol statements The financial statements have been prepared in accordance with the Charities SORP {FRS 1021 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 IFRS 1021 (effective l January 20191. the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. Northcliffe Environmental Enterprises Team 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. 2.2 Golng concern The accounts have been prepared on a 80in8 concern basis on the assumption that the charity is able to carry on operating as a going concern in the foreseeable future. which the trustees consider appropriate. 2.3 Income All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the charity has sufficient evidence that a gift has been left to them Ithrough knowledge of the existence of a valid will and the death of the benefactor} and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the charity, can be reliably measured. Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued. Page 20

NORTHCLIFFE ENvIRoNME￿AL ENTERPRISES TEAM {A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUAR Y 2025 Accountln8 polldes {contlnued) 2.4 Expendlture Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which ontribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objective5, a5 well as any associated support costs. All expenditure is inclusive of irrecoverable VAT. 2.5 Interest recelvoble Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity,. this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited. 2.6 Tonqlbleflxed assets ond depre¢latlon Tangible fixed assets costing £1,000 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliablv. Tangible fixed asset5 are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost. Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives. using the straight-line method. Depreciation is provided on the following bases: Leasehold land & buildings Plant and equipment Motor vehicles Computers 20% straight line 20% & 25% straight line 20% straight line 20% straight line 2.7 Debtors Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Page 21

NORTHCLIFFE ENvIRoNME￿AL ENTERPRISES TEAM {A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUAR Y 2025 Accountln8 polldes {contlnued) 2.8 Cosh ot bank ond In hond Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 2.9 Uobllltles ondprnvlslons Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it 15 probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material. the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities a5 a finance cost. 2.10 Flnanclal Instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest meth¢)d. 2.11 Pen51ons The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the year. 2.12 Fund accountlnq General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific re5triction5 imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Investment income. gains and losses are allocated to the appropriate fund. Page 22

NORTHCLIFFE ENvIRoNME￿AL ENTERPRISES TEAM {A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUAR Y 2025 Accountln8 polldes {contlnued) 2.13 Toxotlon The charitable company is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charitable company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. Income from donatlons and le8a¢les Unrestricted funds 2025 Restrlcted funds 20Z5 Total funds 2025 Total funds 2024 Donations 4,637 4.637 7,900 4,127 51,365 Grants receivable (see below) 7,900 4,637 7,91XJ 12,S37 55,492 Total 2024 1,127 54,365 55,492 2025 2024 Grqnt5 receivablefor core activitle5 The West Yorkshire Mayor's Climate Community Grant Scheme Northern Powergrid The VCS Alliance 26,865 20,000 4,500 Sovereign Health Care Board 7,900 7.900 51,365 Page 23

NORTHCLIFFE ENvIRoNME￿AL ENTERPRISES TEAM {A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUAR Y 2025 Income from charltable actlvltles Unrestricted funds 2025 Total funds 2025 Total funds 2024 Sales 37,184 662,211 37,184 662,211 10,331 Attendance fees 620,542 699,395 699,395 630,873 Total 2024 630,873 630,873 Investment Income Unrestricted funds 2025 Total funds 2025 Total funds 2024 Interest receivable 3,017 3,017 837 Total 2024 837 837 Other Incomln8 resources Unrestrlcted fund5 2025 Total fund5 2025 Total fund5 2024 Other income 234 234 503 Total 2024 503 503 Page 24

NORTHCLIFFE ENvIRoNME￿AL ENTERPRISES TEAM {A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUAR Y 2025 Analysls of expendfture on charltable actlvltles Summory byfvnd type Unrestricted funds 2025 Restrlcted fund5 2025 Total 2025 Total 2024 Staff costs 312,014 54,927 312,014 55,334 226,899 12.156 223,555 65,893 Project costs Support costs (note 81 Governance costs (note 91 407 194,867 12,156 32,032 308,530 12,036 573,964 32,439 606,403 610,014 Total 2024 569,802 40,212 610,014 Analysls of expendlture by artlvltles Artlvltles undertaken dlrertly support COSt5 2025 2025 Total funds 2025 Total funds 2024 Staff costs 312,014 55,334 312,014 55,334 226,899 12,156 223,555 65,893 308.530 12,036 Project costs Support costs (see below) Governance costs (note 91 226,899 12,156 379,504 226.899 606,403 610,014 Total 2024 301,484 308.530 610,014 Page 25

NORTHCLIFFE ENvIRoNME￿AL ENTERPRISES TEAM {A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUAR Y 2025 Analysis of expenditure by activities (continued) Analysls of support costs Charltable artivities Total funds 2025 Total fund5 2024 2025 Staff costs 80,163 80,163 38,440 13,302 4,74S 41,860 1,804 22,905 10,099 6,017 31 163,838 28,964 23,230 Depreciation Heat and light Travel 38,440 13.302 4.745 5,442 Office costs 41.860 36,319 Training Maintenance 1.804 1,452 28,239 11,628 5,208 153 22.905 General expense5 Insurance 10.099 6,017 31 Bank charges Professional fees 4,670 845 4.670 3,848 209 Sundry Charitable donations 1,370 648 1.370 Water rates 226,899 226,899 308,530 Total 2024 308,530 308,530 Governance costs 2025 2024 Independent examination Accountancy and payroll Other governance costs 3,000 8.685 471 2,890 6,350 2,796 12,156 12,036 Page 26

NORTHCLIFFE ENvIRoNME￿AL ENTERPRISES TEAM {A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUAR Y 2025 io. Staff costs 2025 2024 Wages and salaries Social security costs Contribution to defined contribution pension schemes 356,723 352.057 27,655 7,799 27,414 7,922 392,177 387,393 The average number of persons employed by the charity during the year was as follows: 2025 No. 2024 No. 15 14 No employee received remuneration amounting to more than £60,000 in either year. The remuneration of key management personnel is £95,66712024: £92,366). ii. Trustees, remuneratlon and expenses During the year, no Trustees received any remuneration or other benefits12024 - £NILI. During the year ended 31 January 2025. no Trustee expenses have been incurred12024- £NILI. Page 27

NORTHCLIFFE ENvIRoNME￿AL ENTERPRISES TEAM {A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUAR Y 2025 12. Tan8lble flxed assets Leasehold land and buildlngs Plant and machlnery Motor vehlcles Computers Total Cost or valuatlon At l February 2024 Additions 237,270 48,027 80,784 23,863 11,228 353,145 48,027 At 31 January 2025 285,297 80.784 23,863 11,2Z8 401.172 Depreclotlon At l February 2024 Charge for the year 145,350 32,032 78,634 1,483 6,365 4,773 11,076 152 241,425 38,440 At 31 January 2025 177.382 80.117 11,138 11,228 279,865 Net book value At 31 January 2025 107,915 667 12,725 121,307 At 31 January 2024 91.920 2,150 17,498 152 111,720 13. Debtors 2025 2024 Due wlthln one year Trade debtors 8,820 5,670 21,012 12,946 5,670 29,705 Other debtors Prepayments and accrued income 35.502 48,321 Page 28

NORTHCLIFFE ENvIRoNME￿AL ENTERPRISES TEAM {A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUAR Y 2025 14. Credltors: Amounts fallln8 due wlthln one year 2025 2024 Trade creditors 5.343 2,996 Other taxation and social security Accruals and deferred income 7,462 4,642 6,959 4,325 17,447 14,280 Page 29

NORTHCLIFFE ENvIRoNME￿AL ENTERPRISES TEAM {A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUAR Y 2025 15. Statement of funds Statement of funds- current year Balance at I February 2024 Transfers inlout Balance at 31 January 2025 Inrorne Expendlture Unrestrfrtedfvnds General funds 212.870 707.283 1573.9641 111,083) 335,106 Restrlctedfvnds Outdoor Kitchen Fixed Asset 80,838 (20,210) 60,628 1,050 CrowdFunder I,oso Food Growing Grant Solar Panels 407 14071 (9.3731 (2,4491 46,865 16,7381 37,492 9,796 Wellbeing Shed 7,900 11,083 122,422 132.439) 11,083 108,966 Total ofAunds 335,292 715.183 1606.4031 444,072 The charity receives funding from a wide variety of sources. CrowdFunder received from Aviva Community Fund 13.04.2022. The grant is to be spent on researching alternative energy sources and NEET is in the process of commissioning an information-gatherin8 survey from GreenStreet.or8.uk. NEET must apply the funds received solely and directly for the project and no other purposes. Fixed assets funded from relevant restricted funds are now complete, with a suitable depreciation charge being apportioned each year. Page 30

NORTHCLIFFE ENVIRONMENTAL E￿ERPRISEs TEAM (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUAR Y2025 15. Statement of funds (contlnuedl Statement of funds- prlor year Balance at l February 2023 Balance at 31 January 2024 Transfers in/out Income Expenditure Unrestrfrtedfvnds General funds 149,984 633,340 1569,8021 16521 212,870 Restrlctedfunds Outdoor Kitchen Fixed Asset 101.047 120,2091 80,838 CrowdFunder 1.050 1,050 Food Growing Grant Transformation Fund 3.920 13,5131 11,6001 13,6521 407 1,6Crf) Decking Solar Panels 652 46,865 4,SOO 46,865 16,7381 Wellbein8 Shed 111,2381 107,617 54,365 140,2121 652 122,422 Total oAfunds 257,601 687,705 (610,0141 335,292 16. Summary of funds Summary of funds- current year Balance at I February 2024 Transfers in/out Balance at 31 January 2025 Income Expenditure General funds 212,870 707,283 1573,9641 (32,4391 {11.0831 11,083 335,106 Restricted funds 122,422 108,966 335,292 715,183 1606,4031 444,072 Page 31

NORTHCLIFFE ENvIRoNME￿AL ENTERPRISES TEAM {A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUAR Y 2025 16. Summary of funds Icontlnued) Summary of funds- prfor year Balance at l February 2023 Balance at 31 January 2024 Transfers inlout Income Expenditure General funds 149.984 633,340 1569,8021 140,2121 {652) 652 212,870 122,422 Restricted funds 107,617 54,365 257,601 687,705 1610,0141 335,292 17. Analysls of net assets between funds Analysls of net assets between funds - current perlod Unrestricted funds 2025 Re5trlcted funds 2025 Total funds 2025 Tangible fixed assets Current assets 13,391 339,162 {17,4471 107,916 I,oso 121,307 340,212 117,447) Creditors due within one year Total 335.106 108,966 444,072 Analysls of net assets between funds- prior period Unrestricted funds 2024 Restricted funds 2024 Total fund5 2024 Tan8ible fixed assets Current assets 37,620 189,530 114,2801 74,100 48,322 111,720 237,852 114,2801 Creditors due within one year Total 212.870 122.422 335,292 Page 32

NORTHCLIFFE ENvIRoNME￿AL ENTERPRISES TEAM {A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUAR Y 2025 18. Reconclllatlon of net movement In funds to net cash flow from operatln8 actlvltles 2025 2024 Net income for the period {as per Statement of Financial Activities) 108,780 77,691 Adju5tment5Aor.' Depreciation charges Decrease/lincreasel in debtors Increase/ldecreasel in creditors 38,440 28,964 119,3461 17,1771 12,819 3,167 Net cosh provlded by operatlng artlvltles 163,206 80,132 19. Analysls of cash and cash equlvalents 2025 2024 Cash in hand 304,710 189,531 Totol cash ond cash equlvolents 304,710 189,531 20. Analysls of chan8es In net debt At l February 2024 At 31 January 2025 Cash flows Cash at bank and in hand 189,531 115,179 3(14,710 189,531 115,179 304,710 21. Members, liabllity Each member of the charitable company undertakes to contribute to the assets of the company in the event of it being wound up while he/she is a member. or within one year after he/she ceases to be a member, such amount as may be required, not exceeding £1 for the debts and liabilitie5 contracted before he/she ceases to be a member. Page 33

NORTHCLIFFE ENvIRoNME￿AL ENTERPRISES TEAM {A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUAR Y 2025 22. Related party transactlons There were no related party transactions during the year12024- Nonel. Page 34

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