East of England Apples and Orchards Project {A company limited by guarantee) Report and Financial Statements For the year ended 31 March 2022 Charity no= 1120084 Company no: 05815104 •ABCQ9077' 17109r2022 COMPANIES HIXISE A07
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EAST OF ENGLAND APPLES AND ORCHARDS PROJECT CONTENTS OF THE FINANCIAL STATEMENTS For the year ended 31 March 2022 Page Legal and administrative infomiation Report of the Trustees 24 Independent Examiner's Report Statement of financial activities Balance sheet Notes forning part of the financial statements 8-13
EAST OF ENGLAND APPLES AND ORCHARDS PROJECT LEGAL AND ADMINISTRATIVE INFORMATION For the year ended 31 March 2022 The Trustees present their directors. report and financial statements for Ihe year ended 31 March 2022. Prlnclpal Office: 512 Blenheim Way West Raynham Park Fakenham Norfolk NR21 7PD Registered Office: 512 Blenheim Way West Raynham Park Fakenham Norfolk NR217PD The Trustees: The Trustees who served the charty during the period were as follows: Dr J R Crosby Ms C M T Dunbar MrPTNReeve Ms C V Stimson Ms R Wayman Ms S Wileman The Trustees who were Trustees on the date this report was approved were:. Dr J R Crosby Ms C M T Dunbar MrPTNReeve Ms C V Stimson Ms R Wayman Ms S Wileman Company Secretary: Position is cuffently vacant Independent Examiners: Sexty & Co Chartered Certified Accountants & Registered Auditors 124 Thorpe Road Norwich NR1 1RS Bankers: Barclays Bank plc 12 Old Market Wisbech PE13 1NN
EAST OF ENGLAND APPLES AND ORCHARDS PROJECT REPORT OF THE TRUSTEES For the year ended 31 March 2022 STRUCTURE, GOVERNANCE AND MANAGEMENT The East of England Apples & Orchards Project was incorporated as a company limited by guarantee on the 12 May 2006 (Company Number 058151041. Ifthe activities of the company cease every member has guaranteed to contribute a sum (not exceeding £10) as may be demanded of him or her towards the payment of the debts and liabilities of the company. The company was established under a Memorandum and Articles of Association which established the objects and the powers of the charitable company and is governed under its Memorandum and Articles of Association. The East of England Apples & Orchards Project became a registered charity on 16 July 2007. The harity also uses the name EEAOP. The charity Trustees are also directors of the company for the purposes of company law The Charity is govemed by a board of Trustees who meet regularly. All decisions are made by the majority vote. New Trustees are appointed at Annual General Meetings by its members but may be appointed by existing Trustees. A Trustee apwinted by resolution of the other Trustees must retire al the next AGM (but can be re-elected by the members at that AGM). Relevanl skills are reviewed on recruitment and training is provided where deemed necessary. Appropriate background and financial checks are carried out before any appointment is ratified. EEAOP looks to increase the diversity of its Trustees and supporters wherever possible. OBJECTIVES AND ACTIVITIES The declared objectives of the charity are: To encourage for the benefit of the public the conseNation, protection and expansion of orchards and local lop fruit varieties, and the preservation of their genetic biodiversily. landscape and heritage value in the counties of Bedfordshire, EssRx. Norfolk, Suffolk, Hertfordshire, Lincolnshire and Cambridgeshire To advance the educats'on of the public in the understanding and dNersity of fruit varieties and orchards ACHIEVEMENTS AND PERFORMANCE The relaxation of Covid restrictions in July 2021 allowed a resumption of most of our annual activities, albeit at a reduced level. During the autumn we were able to attend four Apple Days, around half the normal number. in Norfolk, Cambndgeshire. Essex and Lincolnshire. They were all very well supported. And. over the winter months. we were able to run five workshops leaching practical orchard skills to 58 people, at venues in Norfolk, Cambridgeshire and Hertfordshir&. These included two new orchard venues. For a second year running ourAGM was conducted by post and email. during June, but once again this resulted in a good response from members wilh all Resolutions duly passed. No new Board members were elected from the membership during 2021-22 and the Directors continued to meet regulady throughout the year using Zoom.
EAST OF ENGLAND APPLES & ORCHARDS PROJECT REPORT OF THE TRUSTEES {Cont'd) For the year ending 31 March 2022 Refurbishment work on our HQ buildings at West Raynham resumed with new lightings and electrics installed in the workshop. as well stabilizing and painting of the outside walls and front doors. Management of our HQ orchards continued throughout the year, and some new apple and plum accessions were planted over the winter months. Throughout the year our website was continually updated, and il has helped increase general enquiries, new memberships. donations. sponsorship of HQ trees. and online sales of our heritage fruit trees. Additionally, a card reader facility was introduced to allow tree customers to pay on collection. As in the previous year we received neady 300 orders for our fruit trees and overall sales were 3,300 trees - 75 /0 increase on 2020-21. More than 600/0 of all trees sold were lo over 70 community and school planling schemes, although Covid issues meant that the number of sch¢)ol plantings remained low. We continued to undertake research into the region's orchard heritage, ¢olle¢ling graft wood from Irees of interest for our study collection and submitting genetic material for DNA fingerprinting to assist with identification. FINANCIAL REVIEW During the year 2021-22 incorre received was £75.659. as compared to £76,069 in 2020-21. and operating expenses were £64,439. We were de1hled to have reiVed £3,078 of Corporate donations durirKJ 2021-22 towards tree planting schemes. The charity continues lo exercise prudent financial management ensuring expenditure is closely monitored and all financial information is reviewed at each Trustee meeting. RESERVES POLICY The charity maintains reserves in accordance with a policy set by the Trustees not less than annually. A minimum of £10.000 of reserves is also maintained lo ensure that the charity can always meet its day- today running costs. Restricted funds include a £10,000 donation, made by a Project supporter in 2019- 20, towards the employmenl costs of an orchard management I tree sales assistant. PUBLIC BENEFIT STATEMENT The Trustees have complied with their duty io have due regard to the guidance on the public benefit published by the Charty Commission in exercising their powers or duties. PLANS FOR FUTURE PERIODS EEAOP will continue to offer all its cuent services and develop new ones where it sees a need. For example, it plans to increase group visits to ils west Norfolk HQ and njn a more diverse range of orchard- related workshops for the public al sites across the region. Three group visits to the HQ orchards and two new workshops on plum pruning and apple idenlifi¢ation. are already planned for the summer of 2022. We also hope to participate in a greater number of Apple Day events in the autumn of 2022. We plan lo appoint at least one new member of staff al our HQ lo help maintain our orchard collections. and to assist with our winter tree sales, and fundraise to purchase a van. so that we can deliver our services more efficiently.
EAST OF ENGLAND APPLES & ORCHARDS PROJECT REPORT OF THE TRUSTEES (Cont'd) For the year ending 31 March 2022 STATEMENT OF TRUSTEES, RESPONSIBILITIES The Trustees (who are also directors of the East of EnglarKI Apples & Orchards Project for the purposes of company lawl are also responsible for preparing the Trustees. Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standard5 (Unrted Kingdom Generally Accepted Acc¢)unting Practice). Company law requires the Trustees to prepare financial ststements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and Ihe application of resources. including the income and expenditures of the charitable company for the year. In preparing these financial statements, the Trustees are required to- select suitable accounting FK)licies and then apply them consistently obseNe the methods and principal in the Charities SORP make judgements and estimates that are reasonable and prudent state whether applicable UK Accountings Standards have been followed. subject to any material departures disclosed and explained in the financial statement prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charitae company Y11 continue in oPeratn The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking aSonable steps for the prevention and detection of fraud and other irregularities. Approved by the Board of Trustees on the l 4.]o?l.qo.aAsigned on its behaw by: Dr J R Crosby Director and Trustee
EAST OF ENGLAND APPLES AND ORCHARDS PROJECT INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EAST OF ENGLAND APPLES & ORCHARDS PROJECT For the year ending 31 March 2022 Independent Examiner's Report to the Trustees of East of England Apples & Orchards Project I report to the charity Trustees on my examination of the COUnts of the company for the year ended 31 March 2022 which are set out on pages 6 to 13. Responsibllities and basls of report As the charity trustees of the company (and also its directors for the purposes of company law} you are responsible for the preparation of the a¢¢ounts in accordan Vth the requirements of the Companies Act 2006 ('the 2006 Ad,). Having satisfied myself that the accounts of the MpanY 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 your company's accounts as carried out under section 145 of the Charities Act 2011 {'Ihe 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charty Commission under sedion 145(5){bl of the 2011 Act. Independent examinerfs statement I have completed my examination. I confim that no matter5 have ci)me to my attentKJn in connection with the examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the company as required by section 386 of the 2006 Act., or 2. the accounts do not accord wilh those records: or 3. the accounts do nol comply with the accounting requirements of section 396 of the 2006 Act other than any quIrernent that the accounts give a 'true and fair vievl whith is not a matter considered as part of an independent examination.. or 4. the accounts have not been prepared in acrnrdan¢e with the methi)ds and principles of the Statement of Recommended Practice for accounting and reporting by charities lapplicable to charities preparing their accnunts in accordance with the Financial RetM)rting Standard applicable in the UK and Republic of Ireland (FRS 102)]. I have no concerns arKI have come across no other matters in Connectic 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. A ONes FCCA FCA Sexly & Co Chartered Certified Accountants and Registered Auditors 124 Thorpe Road Norwich NR1 1RS 14-19.1.22......
EAST OF ENGLAND APPLES AND ORCHARDS PROJECT STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) For the year ending 31 March 2022 Note Unrestricted General Restrlcted 2022 Total 2021 Incomlng Resources Incoming resources from generated funds: Voluntary income 8.184 8.184 44,674 Activities for generating funds 67.475 67.475 31.395 Total Incoming Resources Resources expended Charitable activities 61,236 1.641 62.877 41,681 Govern8nce Costs 1.562 1.562 1,342 Total Resources Expended 62.798 1,641 64,439 Net Incomlng resources before transfers (Net Income for the year) 12,861 {1,641) 11,220 33,046 Gross Iransfers belween funds <732) 732 Net movemonts of funds in year 12.129 {909) 11,220 33,799 Reconciliation of funds Funds at 1 April 2021 104,674 71,628 Funds at 31 March 2022 12 115894 104 674 The Statement of Financial Activities includes all gains and losses recognised in the year. All incoming resources and resources expended derive from continuing activities. The notes form part of these accounts.
EAST OF ENGLAND APPLES AND ORCHARDS PROJECT BALANCE SHEET As at 31 March 2022 Note 2022 2021 Fixed Assets Tangible assets 90,455 96.397 Current assets Stock Cash al bank an(J in hand Debtors 9.368 30.293 27.707 67.368 8.723 34.058 6,826 49,607 Credltors: Amounts falling due within one year (1.929) Amounts falling due after one year 40.000 (41.929) (41.330) Net current assets 25.439 8,277 Nel Assets 115.894 104,674 Funds Restricted HQ Appeal Orchards for Schools Project Website Unrestricted General 82,357 7,920 82.558 7.920 708 10 25,617 13.488 Total funds 104 674 For the year ending 31 March 2022 the company was entriled to exemption from audit under section 477 of the Companies Acl 2006 relating to small companies. D1Clor$, responsibilities.. The members have not required the company to obtsin an audil of its accounts for the year in question in accordance with section 476; The directors acknowledge their responsibilities for complying with the requirements of the Act with respect lo aGcounling records and Ihe preparation of accounts. These financial statements were approved by the members of the board of Trustee5 on the 1+..10g1 and are signed on their behaw by.. Dr J R Crosby Director and Trustee
EAST OF ENGLAND APPLES AND ORCHARDS PROJECT NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2022 1. ACCOUNTING POLICIES Basis of accounting The Charity constitutes a pU1C benefit entity as defined by FRS 102. These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otheThYise staled in the relevant notes lo these accounts. The financial statements have been prepared in accordance with the Statement of Re¢ommended Practi.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK IFRS 102) issued on 16 July 2014 and with the Financial Reporting Standard applicable in the United Kingdom (FRS 102) and the Charities Act 2011. Company Slatus The Charity is a not for profit company limited by guarantee registered in England. In the event of the Charity being wound up. the liability in respect of the guarantee is limited to a maximum of £10 per member of the Charity. The address of the registered office is given in the charily information on page 1 of these financial statements. Funds Funds held by the Charity are: Unrestricted general funds - these are funds which can be used in accordance with the charitable objects al the discretion of the Trustees. Restricted funds - Ihese are funds which can only be used for particular purposes within the objects of the Charity. Restrictions arise when specified by the donor or when the funds are solicited on the explicit understanding that they will be applied lo particular restricted purposes. Incoming Resources Donations, grants and legacies, including capital grants, are recognised in full in the Slatement of Financial Activities when they are receivable and where there is entitlement, certainty of receipt and where the amount can be measured with sufficient reliability except as follows: When donors specify that they must be used in future accounting periods the income is deferred until thjse periods.
EAST OF ENGLAND APPLES AND ORCHARDS PROJECT NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ended 31 March 2022 1. ACCOUNTING POLICIES (CONTINUED) When donors impose conditions vthich have to be fulfilled before the Charity becornes entitled to use such income. the income is deferred and not included in incoming resources unlil the pre<onditions have been meL When donors specify that donations. grants and legacies, including capital grants, are for particular restricted purwses. vthich do not amount to prerycondilions regarding entitlement, this income is included in incoming resources of restricted funds when receivable. Volunteers The value of seNices promded by volunteers has not been included.. this amounted to 300 hours during the year. Fixed Assets and Depreciation Assets that cost over £100 are capitalised and depreciated at the following annual rates to write off their cost over their estimated useful lives as follows: Plant & Machinery 25Yo reducing balance basis Land & Buildings slraight line over 20 years Depreciation is charged in full in the year of acquisition and none in the year of disposal. Stocks Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. 2. DONATIONS Unrestricted Funds Restricted Fund5 Total 2022 Total 2021 Grants Donations Other Donations Subscriptions Gift Aid 39.269 3.767 3,591 826 8,184 3,767 3.591 826 8,184 1,180 3,220 1,005 44.674
EAST OF ENGLAND APPLES AND ORCHARDS PROJECT NOTES TO THE FINANCIAL STATEMENTS {Contlnued) For the year ended 31 March 2022 3. INCOMING RESOURCES FROM ACTIVITIES FOR GENERATING FUNDS Unrestrlcted Funds Restricted Funds Total 2022 Total 2021 Tree Sales Training Courses. Events and Promotions Bank Interest Received 65.349 67,475 31,319 2,125 2,125 74 67,475 67,475 31,395 4. TOTAL RESOURCES EXPENDED Charitable Actlvities Governance Costs Total 2022 Total 2021 Cost of sales- Opening Stock Cost of sales- Purchases Cost of sales- Closing Stock Motor and Travel Costs- Other Office Expenses Depreciation Production of Newsletters, Leaflets and Catalogues Distribution Costs Courses and Meeting Costs Project Managerfs Fees Accountancy Orchard Management Sundry Expenses Tolal 8.723 16.351 (9,368) 103 7.154 5,942 8.723 16,351 19,3681 103 7.154 5.942 7,085 12,549 (8.7231 178 6,353 6,054 955 10.413 1,282 17.675 955 10.413 1.282 17,675 1.562 3.647 420 8,213 7,233 1,342 1,403 916 43,023 1.562 3.647 62,877 1.562 64.439 S. STAFF COSTS AND EMOLUMENTS No salaries or wages have been paid to employees, including the members of the board of Trustees, during the year. -10-
EAST OF ENGLAND APPLES AND ORCHARDS PROJECT NOTES TO THE:FINANCIAL STATEMENTS (Continued) For the year ended 31 March 2022 6. TAXATION As a charity, East of England Apples and Orchards Projects is exempt from tax on income and gains falling within section 505 of Ihe Taxes Acl 1988 or section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax harges have arisen in the Charity- 7.TANGIBLE FIXED ASSETS Plant and Machlnery etc Land and Bulldlngs Total Cost At l April 2021 Additions Disposals At 31 March 2022 20.685 105,404 126,089 20.685 126 089 Depreciation At 1 April 2021 Charge for the Year Eliminated on disposal At 31 March 2022 18.333 672 11,359 5,270 29,692 5,942 19,005 16.629 35,634 Net Book Value At 31 March 2022 At 31 March 2021 2,352 94,045 96,397 8. DEBTORS 2022 2021 Debtors 27.707 6.826 9. CREDITORS: AMOUNTS FALLING DUE IN ONE YEAR 2022 2021 Other Creditors 1,929 1,330
EAST OF ENGLAND APPLES AND ORCHARDS PROJECT NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ended 31 March 2022 10. UNRESTRICTED FUNDS Balance at 1 Aprll 2021 Incoming Resources Outgoing Resources Transfers between funds Balance at 31 March 2022 General Funds 13.488 75.659 62,798 732 25.617 11. RESTRICTED FUNDS Balance at 1 April 2021 Incoming Resources Outgoing Resources Transfers between funds Balance at 31 March 2022 HQ Appeal Orchards for Schools Website 82,558 (201) 82,357 7,920 708 91,186 7,920 1.440 732 732 Descri tion nature and ose of the fund HQ Appeal Donations made towards the costs of establishing a headquarters for the charity- Resources expended during the year late to the project management and depreciation of assets. Funding from Heritage Lottery Fund for a 2 year project covering provision of local variety fruit trees to primary schools within Cambridgeshire, Bedfordshire and Norfolk. Funding from Nineveh Trust for the development and associated costs of running a website. Orchards for Schools Project Website 12. ANALYSIS OF ASSETS BETWEEN FUNDS Unrestricted Restricted Total Represented by.. Fixed assets Current assets Current liabilities 1.680 25.866 {1.929) 88.775 41.502 (40.000) 90.455 67,368 141.929) 25,617 90,277 115,984 Total -12-
EAST OF ENGLAND APPLES AND ORCHARDS PROJECT NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ended 31 March 2022 13. TRUSTEE REMUNERATION AND RELATED PARTY TRANSACTIONS None of the Trustees received any remuneration during the current year or predIng period. During the year Mr M Skipper, partner to Ms C Stimson who served as a trustee throughout this period, provided ServIS to the'¢harity amounting to £17,675 (2021 £7,233>. 14. CONTROL RELATIONSHIPS The company is under the ultimate control of the Trustees as a IXKIY. -1&