COMPANY REGISTRATION NUMBER: 04334389 CHARITY REGISTRATION NUMBER: 1120073
Moulsecoomb Forest Garden and Wildlife Project Company Limited by Guarantee Unaudited Financial Statements 31 March 2021
Moulsecoomb Forest Garden and Wildlife Project
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2021
| Page | |
|---|---|
| Trustees' annual report (incorporating the director's report) | 1 |
| Independent examiner's report to the trustees | 10 |
| Statement of financial activities (including income and | |
| expenditure account) | 12 |
| Statement of financial position | 13 |
| Notes to the financial statements | 15 |
| The following pages do not form part of the financial statements | |
| Detailed statement of financial activities | 27 |
| Notes to the detailed statement of financial activities | 29 |
Moulsecoomb Forest Garden and Wildlife Project
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report)
Year ended 31 March 2021
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2021.
Reference and administrative details
Registered charity name Moulsecoomb Forest Garden and Wildlife Project
Charity registration number 1120073 Company registration number 04334389 Principal office and registered Community Base office 113 Queens Road Brighton BN1 3XG
The trustees
Mr D Graham-Cameron Ms S P Howells Ms J A Shergold Mr M D Ardron Ms R Bicker Mr R Blackman Company secretary Mr D Graham-Cameron Independent examiner N J Cadwallader FCCA For and On Behalf of David Cadwallader & Co Limited Suite 3 Bignell Park Barns Chesterton Nr Bicester Oxon OX26 1TD
1
Moulsecoomb Forest Garden and Wildlife Project
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2021
Structure, governance and management
GOVERNING DOCUMENT
The organisation is a charitable company limited by guarantee, incorporated on 5th December 2001, and registered as a charity on 13th July 2007. The charity is governed under its Constitution, adopted 13th July 2007, and its Memorandum and Articles of Association incorporated 5 December 2001, as amended 12 December 2006. Under its Constitution, the Trustees are elected at each Annual General Meeting by the Members of the organisation for a one-year term. New Trustees can also be co-opted at a General Meeting. Trustees also act in the capacity of Company Directors.
The charity is run by the Trustees who are either long term volunteers or people chosen for their expertise and knowledge. In addition to the AGM, the Trustees meet at least four times per year to receive operational reports, review and agree policies and procedures, and address issues around strategic planning, risk management and finances. They delegate the management of the charity to the Project Manager who is responsible for the day to day running of the charity, including the management of of personnel, the allotment, and all charitable activities.
EMPLOYEES AND TRUSTEES
The charity employs two paid members of staff: Pat Beach who works as our Outdoor Educational/Therapeutic Practitioner and Instructor; and Project Manager Warren Carter. They are supported by the services of a small group of professional freelancers with specialist fields of expertise.
We have a regular cook/teacher working every Friday (Carly North). We have an additional gardener who supervises the volunteers on a Tuesday (Daisy Brown), and an assistant cook (Jo Pearson) supporting the educational activities on Fridays.
The charity is governed by six volunteer Trustees: Susie, Julie, Duncan, Mick, Rachel and Ross who between them have many years' experience of volunteering and working with the Moulsecoomb Forest Garden, and are sympathetic and fully engaged with the ethos and continuing development of the charity.
They meet as Trustees with the Project Manager at least four times a year to oversee the management of the project and site, to ensure that policies and procedures remain current and that the wider responsibilities of ensuring regulatory and financial compliance are adhered to.
Trustees are in regular communication, and support behind-the-scenes in various functions including financial, admin, PR and HR.
Several of the Trustees regularly attend as garden volunteers at the allotment site, so they are both visible and easily accessible to staff and service users.
The staff meet regularly to plan and review current work, and we hold regular forest garden 'user group' forums where everyone is invited to discuss their views about how things work for them - in the spirit of continual improvement. We regularly review our suite of policies that inform the running of the project, including our governance structure, which can all be found on our website.
2
Moulsecoomb Forest Garden and Wildlife Project
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2021
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document TRUSTEES
Duncan Granham-Cameron: "From a career background in IT and communications I now work as a professional archaeologist. I first became a volunteer in 2002 shortly after I moved to Brighton and soon after I joined the Management Committee before becoming a Trustee when I helped to convert the organisation into a Charity. As well as playing an active role in hands-on volunteering at the garden whenever my work allows, I manage the day to day financial transactions and provide other administrative supp ort from home."
Susie Howells: "With a 25-year background in environmental management, sustainability and corporate responsibility in both private and public sectors, since 2018 I've been partnership manager for a groundwater quality project, as well as my own sustainability business. I started volunteering at the Forest Garden in 2012 and have never looked back. Now chair of Trustees, I support the team's work with anything from general weeding, to building up networks and support for our work across the city, to updating our governance and policy framework to make sure we all work safely and effectively. I usually come up every week, and it's a real boost to work outside - and with some amazing people."
Julie Shergold: "I've been a Bookkeeper for over 25 years, working with Voluntary Groups both as an Employee and as a Trustee. As Treasurer for the Forest Garden I keep the accounts up to date on a monthly basis and prepare the financial details for this report and am proud to be part of such a brilliant project."
Rachel Bicker: "As a lifelong wildlife enthusiast, the conservation of nature and green spaces is a bit part of my ethos. I gained a BSc in Zoology and a Masters of Biological Sciences Research before going on to work in the wildlife conservation sector. As a biodiversity consultant for Gatwick Airport I work in a highly dynamic environment with high potential for human and wildlife conflict, fortunately I play a positive role in preventing and alleviating issues. I was introduced to the garden in in 2017 by chair of trustees Susie, and I became a trustee in late 2018. I was highly impressed by the way the garden was being run and the consideration given for wildlife. The diversity of species occurring on site is very high and marks it as an important green space within Brighton. My goal is to help record as many plant, animal and fungi species on site as possible in order to best inform the site activities, for maximising the benefits to wildlife."
Mick Ardron: "I have been employed by Brighton and Hove City Council for over 22 years working in a small team supporting people with learning disabilities in their own homes. Over that time one of the biggest problems I have encountered is that large numbers of people with learning disabilities are isolated and seem to have no sense of belonging in the community. Many experience mental health issues as a result of this and lead unfulfilling lives not being able to reach their potential. Since November 2015 I have been volunteering at the Moulsecoomb Forest Garden and I have been incredibly impressed by such a resource for people with learning disabilities and other people with or without disabilities come together doing such meaningful activities in a welcoming, non-judgmental, fun environment. Here people are encouraged to develop their skills, meet other people in a relaxed, beautiful environment which is truly community based."
3
Moulsecoomb Forest Garden and Wildlife Project
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2021
Ross Blackman has worked for a national charity providing debt advice for the last 13 years. He has found most of his clients have some element of mental health problems and wanted to do more to help support excluded members of our community. He has a particular interest in the outdoors and how woodlands provide a sanctuary for us all. He also likes cups of tea. "I was looking for a new challenge and found the forest garden. I was impressed by how at the garden all are accepted for what they have to offer, and the focus is on working together to achieve the goal with everyone playing their part. I am proud to be involved in such a fun, positive, inclusive, organisation."
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Moulsecoomb Forest Garden and Wildlife Project
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2021
Objectives and activities
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2020. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).
OBJECTIVES AND ACTIVITIES
The Moulsecoomb Forest Garden and Wildlife Project is a small Brighton-based charity. Our project has two distinct strands: working with schools to provide an alternative route to pupils who struggle in a typical classroom setting; and running a genuinely inclusive community garden, involving people of all abilities and from all backgrounds: gardening, cooking and working together.
AIMS
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To promote sustainable development for the benefit of the public by the relief of poverty and improvement of conditions of life in socially or economically disadvantaged communities; and promoting sustainable means of achieving economic and social growth and regeneration
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To advance the education of the public in the subject of sustainable development and to provide education and training where needed in promotion of sustainable development projects.
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To conduct research into sustainable development and to disseminate the useful results of such research for the public benefit. Sustainable development means ''development that meets the needs of the present without compromising the ability of future generations to meet their own needs''.
OBJECTIVES
The principal objectives of the charity are to:
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Reduce anti-social behaviour by involving excluded pupils in the running of the garden.
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Improve community health by offering free, organic and locally grown vegetables to low income families.
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Enhance skills and employability by offering practical based training and volunteering opportunities.
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Get children involved in planting, growing and eating healthy food, and respecting nature and the environment.
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Create and enhance wildlife habitats, protecting biodiversity including heritage vegetable varieties.
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Promote sustainable lifestyles, by encouraging and educating people about composting and the benefits of organic gardening and locally produced food.
5
Moulsecoomb Forest Garden and Wildlife Project
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2021
VALUES
The Moulsecoomb Forest Garden and Wildlife project was established in 1994. Set on the outskirts of Brighton in a large community garden, our project has two distinct strands. Regular workdays on our nine allotments cater for up to 70 people and 70 pupils a week offering qualifications to young people who may not otherwise have the opportunity.
This process, which can be learner-led, underpins the student's sense of wellbeing and overall positive learning experience. It demands a holistic overview, close communication with schools, key workers, parents and carers, and regular handover and feedback of information, backed up by progress reports tracking individual aims and objectives. Responsibility, trust and eventually leadership play a big role in personal development.
Our therapeutic process engages young people diagnosed with learning difficulties such as Autism, Asperger Syndrome, Dyslexia and ADHD, who have had challenges in life, or who might have behavioural or mental health issues. Using a therapeutic approach, these experiences and skills are transferable and can be integrated into other areas of life. In our experience applying this process and creating a safe space helps students to become more settled, both in school and at home. Both these strands come together during our open days where everyone showcases our work to the wider community. Where bonds are built, barriers come down and prejudices challenged, making the Forest Garden an important part of the social glue that binds communities together.
6
Moulsecoomb Forest Garden and Wildlife Project
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2021
Achievements and performance
ACTIVITIES AND ACHIEVEMENTS
Well, that was certainly a year we won't forget. A year where we can be proud of how our project has adapted to an ever-changing situation.
If there's one thing this pandemic has highlighted, it is that you can get a lot more done when you work together. As the first lockdown loomed, we joined a meeting of organisations across Moulsecoomb and Bevendean to discuss how we could support the most vulnerable and isolated people in the community.
When we had to make the tough decision to close the garden, a skeleton staff began growing as much food as possible to supply the Bevy community pub's Meals on Wheels service, which has delivered over 7,000 meals locally, including to some of our garden volunteers. We supplied rhubarb, runner, broad and French beans, onions, potatoes, courgettes, shallots, peas, black and red currants, lettuce and rocket, which have all been used either in meals or delivered directly to people so they can cook with fresh, locally produced, organic food.
We worked with Moulsecoomb Primary School to supply plants and seeds for nearly 100 growing kits, which they delivered to pupils to grow at home during the first lockdown. We also identified families who don't have a garden to come and have some time outside at the Forest Garden in a Covid-secure environment.
Our cooks, Carly and Jo, swapped the garden for the Brighton Aldridge Community Academy (BACA) kitchens, helping to cook and deliver Meals on Wheels - not just for families that go to the school but for anyone in the local community. It's no coincidence that we were the first outside agency allowed back in to the school, and we have been able to continue to work there to deliver an outdoor curriculum. As the first lockdown eased, we knew that the garden had a massive role to play in people's mental health. At first, we ran small groups for our regulars, a couple of hours early evening to do some watering, weeding, harvesting - or just to enjoy being at the garden. Long term supporter Elaine said "It was a lovely evening and coming back on the bus afterwards, I felt so well, it did me a lot of good. One of my nicest days out this year." We ran another free summer scheme for Moulsecoomb Primary School pupils to give parents some respite. It was like a mini outdoor festival where, for a few precious hours, children could make art from materials they found in the woods, pond dip for baby newts, dragonfly nymphs and leeches, make pizzas, scoff raspberries and blackberries, harvest vegetables, hunt for slow worms, play hide and seek, have water fights, make wooden wands, and build fire and, of course, camps. One lad, covered in mud and busy pouring water into a leaf filled hole he'd dug with sticks next to his woodland camp told his mum proudly 'I'm proper natured!' We have continued to work outside at Moulsecoomb Primary School, when it's been open, with Years 4 and 6, helping to maintain the spectacular school grounds as well as enjoying the benefits of all their hard work in the garden, such as harvesting and cooking the sweetcorn over a fire in their forest school. With school trips cancelled since March, we were able to welcome Years 1 and 4 to the garden - planting garlic, hunting for vegetable and wildlife and testing out our new pizza oven - and roasting marshmallows over the fire. We also welcomed Moulsecoomb families to come to the Forest Garden in their family groups to see the hundreds of frogs that were mating and spawning in our pond. We received some funding to help make the garden more Covid secure. Our pizza oven has been totally rebuilt and has a new roof. We now have running water to our compost loo, swanky new seats round the firepit to allow more space, more covered dry spaces and tools that aren't all bent and rusty. The Forest Garden is a valuable green space in the city, and now more than ever people are seeing the beneficial links between health, well-being and nature. Over the year, we ran three six-week Connecting in Nature courses with Brighton MIND and the South Downs National Park. Feedback from participants was overwhelmingly positive, for example: "It felt really good to be a part of and did
7
Moulsecoomb Forest Garden and Wildlife Project
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2021
me a lot of good to come along to. Such a lovely bunch of people and Moulsecoomb Forest Garden feels kinda healing to be at! (if that doesn't sound too cheesy to say, can't think of a different way to phrase it!)." We plan to run further programmes in future, subject to available funding. We have continued with our Tuesday and Friday work days but have kept numbers low, introducing extra sessions so everyone who wants to can enjoy the garden. As the vaccine is rolled out, we will be able to start increasing the number of people who come along to our work days. And while ministers have called for children to catch up, what they really need is to catch up with their friends and to have fun - a "summer of play." Working with different organisations, we know we are well placed to be part of that, so children can ditch staring at screens and come and enjoy being outside in a safe and secure environment. One of our regular volunteers, who lives alone and has health issues, captures the project perfectly: "It's a unique place, where if you never done gardening before or are an amateur enthusiast, the work can vary week to week, and everyone is happy to muck in and get the jobs done. I have picked raspberries, weeded around plants, tackled brambles and watered plants in all weather, something I never thought I do a few years ago. I have also helped prep, cook and serve food to the hungry helpers, which can be challenging in all weather. The people who work at the Forest Garden are dedicated, hard workers, who not only help the upkeep of this place, but teach kids and adults alike. You're never too old to learn. The Forest Garden has helped me so much, giving me a purpose, somewhere to go during this pandemic, as well as others, giving them a few hours away to embrace this little haven."
KEEPING IN TOUCH
Along with our website, you can also keep in touch with our Facebook cooking page, twitter (@mfgwp), and now Instagram (@moulsecoomb_forest_garden) and our own YouTube channel
www.moulsecoombforestgarden.org
Warren Carter
Financial review
Remuneration of Trustees During the year ending 31st March 2021 the Trustees of the charity performed their roles as Trustees in a voluntary capacity. No Trustees received any remuneration or expenses.
Funds Held as Custodian Trustee on Behalf of Others
We do not hold any funds as custodian trustee for any other individuals or organisations.
Reserves policy
The Trustees wish to maintain a level of reserves that would ensure the stability of the charity in the medium term, whilst maximizing the use of the charity's resources towards its charitable objectives. Therefore, they will seek to maintain adequate unrestricted funds which are not committed or invested in tangible fixed assets. The charity is committed to building a level of reserves which represent 3 months running costs.
Investment Policy
The charity has no investments other than its savings account with Triodos Bank
8
Moulsecoomb Forest Garden and Wildlife Project
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2021
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The trustees' annual report was approved on 10 September 2021 and signed on behalf of the board of trustees by:
Mr D Graham-Cameron Chairty Secretary
9
Moulsecoomb Forest Garden and Wildlife Project
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Moulsecoomb Forest Garden and Wildlife Project
Year ended 31 March 2021
I report to the trustees on my examination of the financial statements of Moulsecoomb Forest Garden and Wildlife Project ('the charity') for the year ended 31 March 2021.
Responsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).
Having satisfied myself that the accounts of the company are not required to be audited 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 as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
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the financial statements do not accord with those records; or
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the financial statements 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
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the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
10
Moulsecoomb Forest Garden and Wildlife Project
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Moulsecoomb Forest Garden and Wildlife Project (continued)
Year ended 31 March 2021
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.
N J Cadwallader FCCA For and On Behalf of David Cadwallader & Co Limited Independent Examiner
Suite 3 Bignell Park Barns Chesterton Nr Bicester Oxon OX26 1TD
14 September 2021
11
Moulsecoomb Forest Garden and Wildlife Project
Company Limited by Guarantee
Statement of Financial Activities (including income and expenditure account)
Year ended 31 March 2021
| 2021 | 2020 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 5 | 19,386 | 33,470 | 52,856 | 65,275 |
| Charitable activities | 6 | 26,119 | – | 26,119 | 34,438 |
| Investment income | 7 | 22 | – | 22 | 3 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Total income | 45,527 | 33,470 | 78,997 | 99,716 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| Expenditure | |||||
| Expenditure on charitable activities | 8,9 | 48,925 | 33,470 | 82,395 | 78,561 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Total expenditure | 48,925 | 33,470 | 82,395 | 78,561 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Net (expenditure)/income and net | |||||
| movement in funds | (3,398) | – | (3,398) | 21,155 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| Reconciliation of funds | |||||
| Total funds brought forward | 19,865 | 6,026 | 25,891 | 4,736 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Total funds carried forward | 16,467 | 6,026 | 22,493 | 25,891 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 15 to 25 form part of these financial statements.
12
Moulsecoomb Forest Garden and Wildlife Project
Company Limited by Guarantee
Statement of Financial Position
31 March 2021
| 2021 | 2020 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed assets | |||
| Tangible fixed assets | 14 | 2,823 | 3,430 |
| Current assets | |||
| Debtors | 15 | 10,636 | 6,973 |
| Cash at bank and in hand | 25,396 | 18,975 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| 36,032 | 25,948 | ||
| Creditors: amounts falling due within one year | 16 | 15,826 | 2,834 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Net current assets | 20,206 | 23,114 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Total assets less current liabilities | 23,029 | 26,544 | |
| Provisions | 18 | 536 | 653 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Net assets | 22,493 | 25,891 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| Funds of the charity | |||
| Restricted funds | 6,026 | 6,026 | |
| Unrestricted funds | 16,467 | 19,865 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Total charity funds | 20 | 22,493 | 25,891 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
For the year ending 31 March 2021 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
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The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
The statement of financial position continues on the following page. The notes on pages 15 to 25 form part of these financial statements.
13
Moulsecoomb Forest Garden and Wildlife Project
Company Limited by Guarantee
Statement of Financial Position (continued)
31 March 2021
These financial statements were approved by the board of trustees and authorised for issue on 10 September 2021, and are signed on behalf of the board by:
Mr D Graham-Cameron Chairty Secretary
The notes on pages 15 to 25 form part of these financial statements.
14
Moulsecoomb Forest Garden and Wildlife Project
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2021
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in and a registered charity in England and Wales. The address of the registered office is Community Base, 113 Queens Road, Brighton, BN1 3XG.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102.
As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102:
(a) No cash flow statement has been presented for the company.
(b) Disclosures in respect of financial instruments have not been presented.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
15
Moulsecoomb Forest Garden and Wildlife Project
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2021
3. Accounting policies (continued)
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
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income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
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legacy income is recognised when receipt is probable and entitlement is established.
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income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
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income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
16
Moulsecoomb Forest Garden and Wildlife Project
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2021
3. Accounting policies (continued)
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
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expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
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expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
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other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and fittings - 25% reducing balance
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
17
Moulsecoomb Forest Garden and Wildlife Project
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2021
3. Accounting policies (continued)
Impairment of fixed assets (continued)
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
Government grants
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the charity will comply with the conditions attaching to them and the grants will be received.
Where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in income or expenditure unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in the statement of financial activities in the period it arises, and is allocated to the appropriate expenditure heading.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
18
Moulsecoomb Forest Garden and Wildlife Project
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2021
3. Accounting policies (continued)
Financial instruments (continued)
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Limited by guarantee
The Charitable Company is limited by guarantee. Every member of the Charity undertakes to contribute such amount as may be required (not exceeding £10) to the Charity's assets if it should be wound up while he or she is a member or within one year after he or she ceases to be a member.
5. Donations and legacies
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2021 | |
| £ | £ | £ | |
| Donations | |||
| Donations | 19,136 | – | 19,136 |
19
Moulsecoomb Forest Garden and Wildlife Project
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2021
5. Donations and legacies (continued)
| Unrestricted | Restricted | Total Funds | |||
|---|---|---|---|---|---|
| Funds | Funds | 2021 | |||
| £ | £ | £ | |||
| Grants | |||||
| Eleanor Hamilton Educational Trust | – | 3,000 | 3,000 | ||
| Sussex Community Foundation | – | 3,040 | 3,040 | ||
| Brighton & Hove City Council | – | 6,237 | 6,237 | ||
| Fonthill Foundation | – | – | – | ||
| Ernest Kleinwort Charitable Trust | – | 1,000 | 1,000 | ||
| Other < £1,000 | 250 | – | 250 | ||
| Allington Trust | – | – | – | ||
| Pebble Trust | – | 3,000 | 3,000 | ||
| South Downs National Park Authority | – | – | – | ||
| Woodward Trust | – | – | – | ||
| Government grant income | – | 17,193 | 17,193 | ||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |||
| 19,386 | 33,470 | 52,856 | |||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2020 | |||
| £ | £ | £ | |||
| Donations | |||||
| Donations | 26,097 | – | 26,097 | ||
| Grants | |||||
| Eleanor Hamilton Educational Trust | 5,000 | – | 5,000 | ||
| Sussex Community Foundation | – | 9,600 | 9,600 | ||
| Brighton & Hove City Council | – | 6,000 | 6,000 | ||
| Fonthill Foundation | – | 3,000 | 3,000 | ||
| Ernest Kleinwort Charitable Trust | – | – | – | ||
| Other < £1,000 | – | 1,000 | 1,000 | ||
| Allington Trust | – | 10,000 | 10,000 | ||
| Pebble Trust | – | 1,580 | 1,580 | ||
| South Downs National Park Authority | – | 1,998 | 1,998 | ||
| Woodward Trust | – | 1,000 | 1,000 | ||
| Government grant income | – | – | – | ||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |||
| 31,097 | 34,178 | 65,275 | |||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |||
| 6. | Charitable activities | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2021 | Funds | 2020 | ||
| £ | £ | £ | £ | ||
| Other trading activity | 26,119 | 26,119 | 34,438 | 34,438 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
20
Moulsecoomb Forest Garden and Wildlife Project
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2021
7. Investment income
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
|---|---|---|---|---|---|
| Funds | 2021 | Funds | 2020 | ||
| £ | £ | £ | £ | ||
| Interest receivable | 22 | 22 | 3 | 3 | |
| ৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ | ||
| 8. | Expenditure on charitable activities by fund type | ||||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2021 | |||
| £ | £ | £ | |||
| Staff Costs | 36,418 | 27,233 | 63,651 | ||
| Activities | 3,533 | 6,237 | 9,770 | ||
| Support costs | 8,974 | – | 8,974 | ||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |||
| 48,925 | 33,470 | 82,395 | |||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2020 | |||
| £ | £ | £ | |||
| Staff Costs | 37,170 | 29,680 | 66,850 | ||
| Activities | 3,118 | 3,498 | 6,616 | ||
| Support costs | 5,095 | – | 5,095 | ||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |||
| 45,383 | 33,178 | 78,561 | |||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |||
| 9. | Expenditure on charitable activities by activity type | ||||
| Activities | |||||
| undertaken | Total funds | Total fund | |||
| directly Support costs | 2021 | 2020 | |||
| £ | £ | £ | £ | ||
| Staff Costs | 63,651 | – | 63,651 | 66,850 | |
| Activities | 9,770 | – | 9,770 | 6,616 | |
| Governance | – | 627 | 627 | 1,237 | |
| Finance | – | 3,339 | 3,339 | 2,015 | |
| Property | – | 5,008 | 5,008 | 1,843 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| 73,421 | 8,974 | 82,395 | 78,561 | ||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| 10. | Net (expenditure)/income | ||||
| Net (expenditure)/income is stated after charging/(crediting): | |||||
| 2021 | 2020 | ||||
| £ | £ | ||||
| Depreciation of tangible fixed assets | 907 ৶৶৶৶ |
1,143 ৶৶৶৶৶৶৶ |
21
Moulsecoomb Forest Garden and Wildlife Project
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2021
11. Independent examination fees
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Fees payable to the independent examiner for: | ||
| Independent examination of the financial statements | 744 ৶৶৶৶ |
744 ৶৶৶৶ |
12. Staff costs
| The total staff costs and employee benefits for the reporting period are analysed as | The total staff costs and employee benefits for the reporting period are analysed as | follows: |
|---|---|---|
| 2021 | 2020 | |
| £ | £ | |
| Wages and salaries | 63,651 | 67,400 |
| Other employee benefits | – | 250 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 63,651 | 67,650 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
The average head count of employees during the year was 2 (2020: 2). The average number of full-time equivalent employees during the year is analysed as follows:
| 2021 | 2020 | |
|---|---|---|
| No. | No. | |
| Administrative staff | 1 | 1 |
| Support workers | 1 | 1 |
| ৄৄৄৄ | ৄৄৄৄ | |
| 2 | 2 | |
| ৶৶৶৶ | ৶৶৶৶ |
No employee received employee benefits of more than £60,000 during the year (2020: Nil).
13. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
22
Moulsecoomb Forest Garden and Wildlife Project
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2021
14. Tangible fixed assets
| Fixtures and | |||
|---|---|---|---|
| fittings | Total | ||
| £ | £ | ||
| Cost | |||
| At 1 April 2020 | 8,129 | 8,129 | |
| Additions | 300 | 300 | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ||
| At 31 March 2021 | 8,429 | 8,429 | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ||
| Depreciation | |||
| At 1 April 2020 | 4,699 | 4,699 | |
| Charge for the year | 907 | 907 | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ||
| At 31 March 2021 | 5,606 | 5,606 | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ||
| Carrying amount | |||
| At 31 March 2021 | 2,823 | 2,823 | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ||
| At 31 March 2020 | 3,430 | 3,430 | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ||
| 15. | Debtors | ||
| 2021 | 2020 | ||
| £ | £ | ||
| Trade debtors | 7,400 | 5,430 | |
| Prepayments and accrued income | 3,236 | 1,543 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ||
| 10,636 | 6,973 | ||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ||
| 16. | Creditors: amounts falling due within one year | ||
| 2021 | 2020 | ||
| £ | £ | ||
| Trade creditors | 250 | 1,378 | |
| Accruals and deferred income | 11,844 | 744 | |
| Social security and other taxes | 512 | 462 | |
| Other creditors | 3,220 | 250 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ||
| 15,826 | 2,834 | ||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ |
23
Moulsecoomb Forest Garden and Wildlife Project
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2021
17. Deferred tax
The deferred tax included in the statement of financial position is as follows:
| The deferred tax included in the statement of financial | position is as follows: | |
|---|---|---|
| 2021 | 2020 | |
| £ | £ | |
| Included in provisions (note 18) | 536 | 653 |
| ৶৶৶৶ | ৶৶৶৶ | |
| The deferred tax account consists of the tax effect of timing differences in respect of: | ||
| 2021 | 2020 | |
| £ | £ | |
| Accelerated capital allowances | 536 ৶৶৶৶ |
653 ৶৶৶৶ |
18. Provisions
| Deferred tax | |
|---|---|
| (note 17) | |
| £ | |
| At 1 April 2020 | 653 |
| Charge against provision | (117) |
| ৄৄৄৄ | |
| At 31 March 2021 | 536 |
| ৶৶৶৶ |
19. Government grants
The amounts recognised in the financial statements for government grants are as follows:
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Recognised in income from donations and legacies: | ||
| Government grants income | 17,193 ৶৶৶৶৶৶৶৶ |
– ৶৶৶৶ |
20. Analysis of charitable funds
Unrestricted funds
| At | |||||
|---|---|---|---|---|---|
| At | 31 | March 202 | |||
| 1 | April 2020 | Income | Expenditure | 1 | |
| £ | £ | £ | £ | ||
| General funds | 19,865 | 45,527 | (48,925) | 16,467 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| At | |||||
| At | 31 | March 202 | |||
| 1 | April 2019 | Income | Expenditure | 0 | |
| £ | £ | £ | £ | ||
| General funds | (290) | 65,538 | (45,383) | 19,865 | |
| ৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
24
Moulsecoomb Forest Garden and Wildlife Project
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2021
20. Analysis of charitable funds (continued)
Restricted funds
| Restricted funds | |||||
|---|---|---|---|---|---|
| At | |||||
| At | 31 March 202 | ||||
| 1 April 2020 | Income | Expenditure | 1 | ||
| £ | £ | £ | £ | ||
| Restricted Fund | 6,026 | 33,470 | (33,470) | 6,026 | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ||
| At | |||||
| At | 31 March 202 | ||||
| 1 April 2019 | Income | Expenditure | 0 | ||
| £ | £ | £ | £ | ||
| Restricted Fund | 5,026 | 34,178 | (33,178) | 6,026 | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ||
| 21. | Analysis of net assets between funds | ||||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2021 | |||
| £ | £ | £ | |||
| Tangible fixed assets | 2,823 | – | 2,823 | ||
| Current assets | 21,006 | 15,026 | 36,032 | ||
| Creditors less than 1 year | (6,826) | (9,000) | (15,826) | ||
| Provisions | (536) | – | (536) | ||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |||
| Net assets | 16,467 | 6,026 | 22,493 | ||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2020 | |||
| £ | £ | £ | |||
| Tangible fixed assets | 3,429 | – | 3,429 | ||
| Current assets | 19,922 | 6,026 | 25,948 | ||
| Creditors less than 1 year | (2,833) | – | (2,833) | ||
| Provisions | (653) | – | (653) | ||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |||
| Net assets | 19,865 | 6,026 | 25,891 | ||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
25
Moulsecoomb Forest Garden and Wildlife Project
Company Limited by Guarantee
Management Information
Year ended 31 March 2021
The following pages do not form part of the financial statements.
26
Moulsecoomb Forest Garden and Wildlife Project
Company Limited by Guarantee
Detailed Statement of Financial Activities
Year ended 31 March 2021
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Income and endowments | ||
| Donations and legacies | ||
| Donations | 19,136 | 26,097 |
| Eleanor Hamilton Educational Trust | 3,000 | 5,000 |
| Sussex Community Foundation | 3,040 | 9,600 |
| Brighton & Hove City Council | 6,237 | 6,000 |
| Fonthill Foundation | – | 3,000 |
| Ernest Kleinwort Charitable Trust | 1,000 | – |
| Other < £1,000 | 250 | 1,000 |
| Allington Trust | – | 10,000 |
| Pebble Trust | 3,000 | 1,580 |
| South Downs National Park Authority | – | 1,998 |
| Woodward Trust | – | 1,000 |
| Government grant income | 17,193 | – |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 52,856 | 65,275 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Charitable activities | ||
| Other trading activity | 26,119 | 34,438 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Investment income | ||
| Interest receivable | 22 | 3 |
| ৄৄৄৄ | ৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Total income | 78,997 | 99,716 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
27
Moulsecoomb Forest Garden and Wildlife Project
Company Limited by Guarantee
Detailed Statement of Financial Activities (continued)
Year ended 31 March 2021
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Expenditure | ||
| Expenditure on charitable activities | ||
| Purchases | 9,770 | 6,616 |
| Wages and salaries | 63,651 | 67,400 |
| Other post-retirement benefits | – | 250 |
| Rent | 2,100 | – |
| Rates and water | 25 | 237 |
| Repairs and maintenance | 147 | 486 |
| Insurance | 1,825 | 675 |
| Other establishment | 30 | (460) |
| Other motor/travel costs | 255 | 109 |
| Legal and professional fees | 399 | – |
| Telephone | 1,208 | 1,098 |
| Other office costs | 1,900 | 827 |
| Depreciation | 906 | 1,142 |
| Deferred Tax | (117) | (217) |
| Bank Charges | 173 | 294 |
| Refreshments | 6 | 37 |
| Postage | 117 | 67 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 82,395 | 78,561 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Total expenditure | 82,395 | 78,561 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Net (expenditure)/income | (3,398) | 21,155 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
28
Moulsecoomb Forest Garden and Wildlife Project
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities
Year ended 31 March 2021
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Expenditure on charitable activities | ||
| Staff Costs | ||
| Activities undertaken directly | ||
| Wages | 63,651 | 66,850 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Activities | ||
| Activities undertaken directly | ||
| Purchases | 9,770 | 6,616 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| Governance | ||
| Support costs | ||
| Staff Costs | – | 550 |
| Trustee Training | – | 250 |
| Accountancy | 744 | 654 |
| Deferred Tax | (117) | (217) |
| ৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| 627 | 1,237 | |
| ৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| Finance | ||
| Support costs | ||
| Advertising and Marketing | 25 | 237 |
| Travel | 255 | 109 |
| Legal and professional fees | 399 | – |
| Telephone | 464 | 444 |
| Other | 1,900 | 827 |
| Bank Charges | 173 | 294 |
| Refreshments | 6 | 37 |
| Postage | 117 | 67 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| 3,339 | 2,015 | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| Property | ||
| Support costs | ||
| Rent | 2,100 | – |
| Repairs and Maintenance | 147 | 486 |
| Insurance | 1,825 | 675 |
| Sundries | 30 | (460) |
| Depreciation | 906 | 1,142 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| 5,008 | 1,843 | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Expenditure on charitable activities | 82,395 | 78,561 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
29