## **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. 

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

4.  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: 

- advancing education in horticulture, cookery, woodwork and other related activities in a working environment 

- advancing education to develop physical, intellectual, emotional, and social capacities developing the potential of beneficiaries to participate more fully in society 

- working with, and as part of, the community in order to further these purposes and increase connectivity 

## **Our Mission** 

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

## **The Charity's aims are to:** 

- promote the growth and welfare of people with learning disabilities 

- facilitate practical learning opportunities in a working environment in horticulture, cookery and other related activities 

- enable participants to develop their physical, intellectual, emotional, and social capacities 

- realise people's potential as individuals and participate more fully in society 

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

NEET 2025
neetpeople.org