East of England Apples and Orchards Project
(A company limited by guarantee)
Report and Financial Statements For the year ended 31 March 2024
Charity no: 1120084
Company no: 05815104
EAST OF ENGLAND APPLES AND ORCHARDS PROJECT
CONTENTS OF THE FINANCIAL STATEMENTS For the year ended 31 March 2024
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|Page|
|Legal|and|administrative|information|1|
|Report|of the Trustees|2-4|
|independent|Examiner's|Report|&|
|Statement|of financial|activities|6|
|Balance|sheet|7|
|Notes|forming|part|of the|financial|statements|8-13|
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EAST OF ENGLAND APPLES AND ORCHARDS PROJECT
LEGAL AND ADMINISTRATIVE INFORMATION For the year ended 31 March 2024
The Trustees present their directors’ report and financial statements for the year ended 31 March 2024.
Principal Office: 512 Blenheim Way West Raynham Park Fakenham Norfolk NR21 7PD Registered Office: 512 Blenheim Way West Raynham Park Fakenham NorfolkNR21 7PD :
The Trustees:
The Trustees who served the charity during the period were as follows:
Dr J R Crosby Ms C MT Dunbar Mr P T N Reeve 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 (resigned 15 August 2024) Mr P T N Reeve Ms C V Stimson Ms R Wayman Ms S Wileman Ms K Deppe (appointed 16 April 2024) Ms N Lewis (appointed 16 April 2024) Mr F Maclennan (appointed 15 August 2024)
Company Secretary: Position is currently vacant
Independent Examiners: Sexty & Co Chartered Certified Accountants & Registered Auditors 124 Thorpe Road Norwich NR1 1RS Bankers: Barclays Bank pic 12 Old Market Wisbech PE13 1NN
EAST OF ENGLAND APPLES AND ORCHARDS PROJECT
REPORT OF THE TRUSTEES For the year ended 31 March 2024
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 05815104). If the 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 becamea registered charity on 16 July 2007. The charity also uses the name EEAOP.
The charity Trustees are also directors of the company for the purposes of company iaw
The charity is governed 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 appointed by resolution of the other Trustees must retire at the next AGM (but can be re-elected by the members at that AGM). Relevant 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:
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e To encourage for the benefit of the public the conservation, protection and expansion of orchards and local top fruit varieties, and the preservation of their genetic biodiversity, landscape and heritage value in the counties of Bedfordshire, Essex, Norfolk, Suffolk, Hertfordshire, Lincolnshire and Cambridgeshire
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e To advance the education of the public in the understanding and diversity of fruit varieties and orchards
ACHIEVEMENTS AND PERFORMANCE
EEAOP’s 2023 AGM was held on 1st July at Dodnash Fruit Farm, Bentley, Suffolk, with 18 members attending and with postal voting for members unable to attend. All the tabled Resolutions were passed unanimously.
Eleven Apple Days were attended during September and October 2023, four more than in the previous year. Members volunteered over 300 hours of their time in helping to staff these events, as well as helping with public workshops and managing our HQ orchards. We staged 8 workshops teaching orchard skills during the year, attended by 51 members of the public. A new venue, Dodnash Fruit Farm in Suffolk, was added to our workshop venue list. A further 12 bespoke fruit tree pruning workshops were delivered to individuals and organisations across the region on an ad hoc basis, generating further helpful additional income. A couple of guided group tours also took place in our HQ orchards.
“De
EAST OF ENGLAND APPLES & ORCHARDS PROJECT REPORT OF THE TRUSTEES (Cont'd) For the year ending 31 March 2024
ACHIEVEMENTS AND PERFORMANCE (continued)
During the year just over 3,300 local variety fruit trees were supplied to a record 413 customers. These included 14 schools, more than 50 different community sites and eight farms across our region. A grant award from the Peoples’ Postcode Lottery allowed us to purchase a van in September 2023, to assist with the deliveries of large tree orders. it was also used for attending events and for general use around our HQ site. Strong partnerships were developed with several of the region's local authorities, and individuals and farms, and as a result the number of trees we propagated remained unchanged at around 4,000 trees.
Income from our buoyant trees sales allowed us to retain our two orchard assistants and project manager for a further year and meant that our HQ site was very well managed. As aresult of our ongoing research, some ‘false’ varieties were de-accessed from our HQ orchards, whilst two others were propagated for the first time, so they will be included and will be made available for the public in the winter of 2024-25.
No new Board members were elected during 2023-24 but in March 2023 an appeal for new Directors resulted in several possible future co-options coming forward. The Directors continued to meet regularly throughout the year using Zoom and in person.
FINANCIAL REVIEW
During the year 2023-24 income received was £99,300, as compared to £85,366 in 2022-23 and operating expenses were £91,456, compared to £81,500 in 2022-23. In July 2023 a £2,000 award was received from The Talent Fund towards the completion of our HQ orchard collection and in September 2023 a £12,000 award was received from the Peoples’ Postcode Lottery towards a project van.
The charity continues to 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 maintained to ensure that the charity can always meet its day-today running costs.
PUBLIC BENEFIT STATEMENT
The Trustees have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers or duties.
PLANS FOR FUTURE PERIODS
EEAOP will continue to offer all its current services and develop new ones where it sees a need. It will continue to propagate local variety fruit trees, to run group visits to its west Norfolk orchards and will expand its range of orchard-related workshops for the public, at its HQ and sites across the region. It will also attend major Apple Days and other events across the region during 2024. The Directors plan to appoint at feast three new Board members in 2024 as well as a bookkeeper and an administrative assistant. A new regional cherry and pear collection will also be planted at the headquarters.
EAST OF ENGLAND APPLES & ORCHARDS PROJECT
REPORT OF THE TRUSTEES (Cont'd) For the year ending 31 March 2024
STATEMENT OF TRUSTEES’ RESPONSIBILITIES
The Trustees (who are also directors of the East of England Apples & Orchards Project for the purposes of company law) are also responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
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Company law requires the Trustees to prepare financial statements 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 the 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 policies and then apply them consistently e observe the methods and principal in the Charities SORP e 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
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® prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation
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 reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Board of Trustees on the j2103 I 2. signed on its behalf by:
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etc
__— ee NEY
DrJRCrosby —
Director and Trustee
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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 2024
independent Examiner's Report to the Trustees of East of England Apples & Orchards Project
| report to the charity Trustees on my examination of the accounts of the company for the year ended 31 March 2024 which are set out on pages 6 to 13.
Responsibilities and basis 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 accounts 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, | report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
independent examiner's statement
| have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or 3. 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
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the accounts 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)].
| 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. f
HY frets / A Orves FCCA FCA “ S$exty & Co Chartered Certified Accountants and Registered Auditors 124 Thorpe Road Norwich NR1i 1RS
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EAST OF ENGLAND APPLES AND ORCHARDS PROJECT
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) For the year ending 31 March 2024
| Note | Unrestricted | Restricted | 2024 | 2023 | |
|---|---|---|---|---|---|
| General £ |
£ | Total E |
£ | ||
| incoming Resources | |||||
| Incoming resources from | |||||
| generated funds: | |||||
| Voluntaryincome | 2 | 22,236 | 2,000 | 24,236 | 4,413 |
| Activities forgenerating funds | 3 | 75,064 | - | 75,064 | 80,953 |
| Total Incoming Resources | 97,300 | =2,000. | 99,300 | 85,366 | |
| Resources expended | |||||
| Charitable activities | 4 | 89,626 | - | 89,626 | 79,795 |
| Governance Costs | 4 | 1,830 | - | 1,830 | 1,705 |
| Total Resources Expended | 91,456 | 81,456 | |||
| Net incoming resources | |||||
| before transfers (NetIncome | 5,844 | 2,000 | 7,844 | 3,866 | |
| for the year) | |||||
| Gross transfers between | - | - | - | - | |
| funds | |||||
| Net movements offunds in | 5,844 | 2,000 | 7,844 | 3,866 | |
| year | |||||
| Reconciliation of funds | |||||
| Funds at 1 April 2023 | 419,760 | = | __119,760__115,894 | ||
| Fundsat31March2024 | 12 | 125,604 | 2,000 | 127,604 | 119,760 |
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.
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EAST OF ENGLAND APPLES AND ORCHARDS PROJECT
| BALANCE | SHEET | ||||
|---|---|---|---|---|---|
| As at 31 March 2024 | |||||
| Note | 2024 | 2023 | |||
| £ | £ | ||||
| Fixed Assets | |||||
| Tangible assets | 7 | 86,779 | 84,765 | ||
| Current assets | |||||
| Stock | 13,950 | 12,275 | |||
| Cash at bank and in hand | 39,242 | 46,435 | |||
| Debtors | 8 | _19,133. 72,325 |
12,745 71,455 |
||
| Creditors: | |||||
| Amounts falling due within one year | 9 | (1,500) | (1,460) | ||
| Amounts falling due after one year | _(30,000)- (31,500) |
(35,000) (36,460) |
|||
| Net current assets | 40,825 | 34,995 | |||
| NetAssets | 127,604 | 119,760 | |||
| Funds | |||||
| Restricted | |||||
| HQ Orchard Extension | 11 | 2,000 | * | ||
| Unrestricted | |||||
| General | 10 | 125,604 | 119,760 | ||
| Totalfunds | 127,604 | 119,760 |
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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Directors’ responsibilities: e The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476;
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e The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These financial statements were approved by the members of the board of Trustees on the 12./09..A, and are signed on their behalf by: Secu Cy Or J R Crosby aime.er Director and Trustee
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EAST OF ENGLAND APPLES AND ORCHARDS PROJECT
NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2024
4. ACCOUNTING POLICIES
Basis of accounting
The Charity constitutes a public 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 otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK (FRS 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 Status
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 charity information on page 1 of these financial statements.
Funds
Funds held by the Charity are:
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» Unrestricted general funds — these are funds which can be used in accordance with the charitable objects at the discretion of the Trustees.
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» Restricted funds — these 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 to particular restricted purposes.
incoming Resources
Donations, grants and legacies, including capital grants, are recognised in full in the Statement 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 those periods.
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EAST OF ENGLAND APPLES AND ORCHARDS PROJECT
NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ended 31 March 2024
4. ACCOUNTING POLICIES (CONTINUED)
- « When donors impose conditions which have to be fulfilled before the Charity becomes entitled to use such income, the income is deferred and not included in incoming resources until the pre-conditions have been met.
When donors specify that donations, grants and legacies, including capital grants, are for particular restricted purposes, which do not amount to pre-conditions regarding entitlement, this income is included in incoming resources of restricted funds when receivable.
Volunteers
The value of services provided by volunteers has not been included; this amounted to 310 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 25% reducing balance basis Land & Buildings straight line over 20 years Motor Vehicles 20% reducing balance basis 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.
- DONATIONS
| Unrestricted Funds |
Restricted Funds |
Total 2024 |
Total 2023 |
||
|---|---|---|---|---|---|
| £ | E | £ | £ | ||
| Grants | 12,000 | 2,000 | 14,000 | = | |
| Donations | |||||
| Other Donations | 6,177 | - | 6,177 | 483 | |
| Subscriptions GiftAid |
3,369 - 890 22,236 2,000 |
3,369 BO 24.236 |
3,930 AAS |
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EAST OF ENGLAND APPLES AND ORCHARDS PROJECT
NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ended 31 March 2024
- INCOMING RESOURCES FROM ACTIVITIES FOR GENERATING FUNDS
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|---|---|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Total|Total|
|Funds|Funds|2024|2023|
|£|£|£|£|
|Tree|Sales|70,083||70,083|77|O74|
|Training|Courses,|
|Events|and|
|Promotions|4,845|-|4|845|3,879|
|Bank|Interest|
|.|__75,064|-|75,064|80,953|
|TOTAL|RESOURCES|EXPENDED|
|Charitable|Governance|Total|Total|
|Activities|Costs|2024|2023|
|£|£|£|£|
|Cost|of sales|— Opening|Stock|12,275|-|12,275|9,368|
|Cost|of sales —|Purchases|29,303|“|29,303|29,999|
|Cost|of sales —|Closing|Stock|(13,950)|-|(13,950)|(12,279)|
|Motor|and|Travel|Costs|-|Other|2,128|-|2,128|50|
|Office|Expenses|5,349|-|5,349|4,788|
|Depreciation|7,485|-|7,485|5,690|
|Production|of|Newsletters,|
|Leaflets|and|Catalogues|469|-|469|514|
|Distribution|Costs|5,022|-|§,022|9,949|
|Courses|and|Meeting|Costs|2,054|=|2,054|4,277|
|Project|Manager's|Fees|24,258|-|24,258|24,863|
|Staff|Fees|9,363|-|9,363|-|
|Accountancy|:|-|1,830|1,830|1,705|
|Orchard|Management|5,870|-|5,870|2,572|
|Sundry|Expenses|nce|iesunnnit|lin|emanates|es||_|
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TOTAL RESOURCES EXPENDED
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STAFF COSTS AND EMOLUMENTS No salaries or wages have been paid to employees, including the members of the board of Trustees, during the year.
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EAST OF ENGLAND APPLES AND ORCHARDS PROJECT
NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ended 31 March 2024
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 the Taxes Act 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 charges have arisen in the Charity.
7. TANGIBLE FIXED ASSETS
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|---|---|---|---|---|---|---|---|---|
|Plant|and|Land|and|Motor|Total|
|Machinery|Buildings|Vehicles|
|etc|
|£|z|£|£|
|Cost|
|At|1|April|2023|20,685|105,404|-|126,089|
|Additions|-|-|9,500|9,500|
|Disposals|—cicaigestgeeasting|esguaninanamanylin|maumnimngriigsioad|absapagmgmeemon|
|At|31|March|2024|20,685|105,404.|9,500|135,589||
|Depreciation|
|At|7|April|2023|19,425|21,900|-|41,325|
|Charge|for the Year|315|5,270|1,900|7,485|
|Eliminated|on|disposal|a|
|At|31|March|2024||19,740|27,170|1,900.|48,810.|
|Net Book|Value|eequtiniteionieernsighs|maamiggagieegia|ame|| hapa|
|At 31|March|2024|4|78,2340|7,600|__ 86,79|||
|8.|DEBTORS|
|2024|2023|
|£|£|
|Debtors|19,133|42,745|[—]|
|9.|CREDITORS:|AMOUNTS|FALLING|DUE|IN|ONE YEAR|
|2024|2023|
|a|£|
|Other Creditors|at|7|ero|
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EAST OF ENGLAND APPLES AND ORCHARDS PROJECT
NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ended 31 March 2024
40. UNRESTRICTED FUNDS
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|---|---|---|---|---|---|---|
|Balance|at|Incoming|Outgoing|Transfers|Balance|at|
|1|April|Resources|Resources|between|31|March|
|2023|funds|2024|
|£|£|£|£|£|
|General|
|Funds|119,760|97,300_|9456|128|OF|
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41. RESTRICTED FUNDS
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|||||||
|---|---|---|---|---|---|
|Balance|Incoming|Outgoing|Transfers|Balance|at|
|at|Resources|Resources|between|34|March|
|1|April|funds|2024|
|2023|
|£|£|£.|£|£|
|HQ|=|Orchard|
|Extension|ern:|ae|
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Description, nature and purpose of the fund
HQ Orchard Extension Funding from The Talent Fund towards the extension of the West Raynham Orchard.
42. ANALYSIS OF ASSETS BETWEEN FUNDS
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|---|---|---|---|---|
|Unrestricted|Restricted|Total|
|£|£|a|
|Represented|by:|
|Fixed|assets|86,779|-|86,779|
|Current|assets|70,325|2,000|72,325|
|Creditors|(31,500)|-|(31,500)|
|——a|—ae|er|
|Total|-eatsanencatust BRN REESE|ARRerp|AANA|
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EAST OF ENGLAND APPLES AND ORCHARDS PROJECT
NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ended 31 March 2024
43. TRUSTEE REMUNERATION AND RELATED PARTY TRANSACTIONS
None of the Trustees received any remuneration during the current year or preceding period.
During the year Mr M Skipper, partner to Ms C Stimson who served asa trustee throughout this period, provided services to the charity amounting to £24,258 (2023 £24,863).
14. CONTROL RELATIONSHIPS
The company is under the ultimate control of the Trustees as a body.
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