Registered number: 06182566 Charity number: 1120115
CLEANUP UNITED KINGDOM
(A company limited by guarantee)
UNAUDITED
TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2020
Fletcher & Partners
Chartered Accountants
Salisbury
CLEANUP UNITED KINGDOM
(A company limited by guarantee)
CONTENTS
| Page | |
|---|---|
| Reference and administrative details of the Charity, its Trustees and advisers | 1 |
| Trustees' report | 2 - 7 |
| Independent examiner's report | 8 |
| Statement of financial activities | 9 |
| Balance sheet | 10 |
| Notes to the financial statements | 11 - 24 |
CLEANUP UNITED KINGDOM
(A company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 30 SEPTEMBER 2020
| Trustees | Astrid Kjellberg-Obst, (Appointed Chair 17 March 2020) |
|---|---|
| Philip Beddoes, (Retired as Chair 17 March 2020) (Retired 13 November 2020) | |
| Anastasia Bloom | |
| Dee Bingham (Retired 5 November 2020) | |
| Henrietta Chubb | |
| Lady Garrett, Vice Chair | |
| Harry Machin, Treasurer | |
| Michael Walsh | |
| Tamsin Ritchie (Resigned 1 May 2020) | |
| Annie Harrison (Appointed 6 November 2019) | |
| Georgina Fletcher (Appointed 3 July 2020) | |
| Ashley Gray (Appointed 28 October 2020) | |
| Company registered number 06182566 Charity registered number 1120115 Registered office Crown Chambers Bridge Street Salisbury Wiltshire SP1 2LZ Chief Executive George Monck Accountants Fletcher & Partners Chartered Accountants Crown Chambers Bridge Street Salisbury Wiltshire SP1 2LZ Bankers CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ Solicitors Bates Wells & Braithwaite 10 Queen Street Place London EC4R 1BE |
Page 1
CLEANUP UNITED KINGDOM
(A company limited by guarantee)
TRUSTEES' REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2020
The Trustees present their annual report together with the financial statements of the Charity for the year 1 October 2019 to 30 September 2020. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).
Since the Charity qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.
Cleanup United Kingdom (trading as CleanupUK) is a company limited by guarantee and a registered UK charity, charity number 1120115. Under the Companies Act 2006 the trustees have the status of directors. This report therefore constitutes a directors’ report as required by section 477 of the Companies Act 2006 and has been prepared taking advantage of the exemptions conferred by section 476 of this Act.
The charity was set up and incorporated on 26 March 2007 and the trustees during the year and to date are:
Astrid Kjellberg-Obst (appointed Chair 17 March 2020) Philip Beddoes (retired as Chair 17 March 2020 and retired as Trustee 13 November 2020) Anastasia Bloom Dee Bingham (retired 13 November 2020) Henrietta Chubb Lady Garrett, Vice Chair Harry Machin, Treasurer Michael Walsh Tamsin Ritchie (resigned 1 May 2020) Annie Harrison (appointed 6 November 2019) Georgina Fletcher (appointed 3 July 2020) Ashley Gray (appointed 28 October 2020)
Trustees are required to retire by rotation.
Objectives and activities
a. Policies and objectives
The object of CleanupUK, as formally defined, is “the advancement of environmental protection or improvement, in particular by developing a network of community groups dedicated to collecting litter from and otherwise improving the appearance and amenity of their neighbourhood”. We undertake to achieve this object in two ways – first, by running projects which give direct help to those who live in deprived areas and, second, by encouraging and supporting volunteer litter groups generally, wherever in the UK they are.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
The Charity Commission in its ‘Charities and Public Benefit’ Guidance requires that there are two key principles to be met in order to show that an organisation’s aims are for the public benefit: first, there must be an identifiable benefit and secondly, the benefit must be to the public or a section of the public. CleanupUK aims to benefit the public directly by encouraging local voluntary activity to strengthen deprived communities and to keep local areas litter-free. This will benefit all communities in making and keeping local areas cleaner and ultimately safer. All our activities are free to the end user and we make no charges for access to online or other activities.
Page 2
CLEANUP UNITED KINGDOM
(A company limited by guarantee)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2020
Objectives and activities (continued)
b. Work in Deprived Areas
CleanupUK’s principal on-the-ground approach involves working with local authorities and other partners to stimulate and encourage local litter volunteering in the deprived areas of the country. The key objective is to encourage residents to take responsibility for keeping their neighbourhood clean and safe and for educating their fellow residents, both young and old, to ensure that it stays that way. The activity involved in achieving this leads to much more than simply a clean community, such as improved community spirit, safer neighbourhoods and healthier residents in areas where people are most in need of such benefits.
The aim of CleanupUK’s first major project, the Beautiful Boroughs Project, is to encourage residents in London boroughs to come together to form groups to keep their local area clean and safe, complementing (rather than substituting) their local authority’s statutory responsibility and bringing about a change in litterers’ behaviour. We currently work in 12 London boroughs: Barking & Dagenham, Camden, Enfield, Greenwich, Haringey, Hackney, Islington, Lewisham, Newham, Redbridge, Tower Hamlets and Waltham Forest.
We expanded the project to Birmingham in September 2017 under the name of The Beautiful Birmingham Project, having recruited a new Project Coordinator to work in the 3 wards of Shard End, Bordesley Green and Kingstanding. During the 2018-2019 year, we expanded our work to the further 2 wards of Aston and Sparkbrook & Balsall Heath East.
Litter is often a symptom of deep-rooted social problems: the link between low-level anti-social behaviour and more serious criminal activities is well known. Deprived communities are particularly vulnerable. The Beautiful Boroughs and Beautiful Birmingham Projects are designed to help address these problems by encouraging local people to take greater responsibility for the physical state of their communities so that this will carry through to other aspects of their lives; this will lead to a greater sense of ownership, safety and well-being, and fewer social problems, within those communities.
As at the end of September 2020, the Beautiful Boroughs and Beautiful Birmingham Projects had engaged 320 residents' groups (283 at September 2019).
c. General Support for Volunteer Litter Groups
CleanupUK’s general support for volunteer litter-pickers has been led by the www.litteraction.org.uk website. We founded LitterAction jointly with the Campaign to Protect Rural England (CPRE) in 2008. However, in 2019 and following a strategic review, CPRE decided to leave the LitterAction partnership, so the website is now run solely by CleanupUK. The LitterAction website is used as a base by volunteer litter groups to help them to run their group in a more effective way, to recruit new members to their group, to afford them access to all the information that they need in running their group and to provide them with the means to discuss issues with, to share best practice with and to learn from other volunteer groups around the UK.
The pandemic has seen a steep drop in registration of new groups on LitterAction but we are reassured that plenty of litter-picking activity has been undertaken, often by individuals given the social distancing restrictions.
We are, at the time of writing, on the point of launching a new CleanupUK website which will incorporate the LitterAction platform, so bringing together and integrating the two main strands of CleanupUK’s work. We expect this to simplify and improve our offer to all volunteer litter-picking groups in the UK.
Page 3
CLEANUP UNITED KINGDOM
(A company limited by guarantee)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2020
Objectives and activities (continued)
d. The Pandemic
We took the decision at the start of the pandemic not to furlough any of our staff and to focus on supporting our project participants and, in turn, to help them to support their communities. We feel that this was the right approach to enable CleanupUK to deliver its charitable objects.
During the pandemic, we have also taken the opportunity, as a team, to re-evaluate the way that CleanupUK works with people in deprived areas and to consider how we could expand our work to a greater number of disadvantaged areas around the UK without incurring a significant increase in costs while doing so.
There were three developments in the external environment that guided our thinking. First, lockdown showed that huge numbers of the general public are prepared to volunteer to help others - the NHS recruited 750,000 volunteers just two days after the target was increased, having hit its initial 250,000 target within less than 24 hours. Second, it has also been apparent that many people have become more at ease with using videoconferencing technology. Third, littering during lockdown continued and, indeed, worsened. The result is a badly littered country in need of a massive cleanup.
All this contributed to our re-thinking how CleanupUK might go about its work and making us realise that we need to change our business model. In brief, we are currently advancing plans to withdraw from deploying our own Project Coordinators working on the ground and to adjust their role to recruiting (and remotely managing) community engagement volunteers who will take over the role of helping volunteer groups set up litter-picking activity in deprived areas. This will mean that we would, over time, be able to reach exponentially greater numbers of people in deprived areas at manageable extra cost to CleanupUK and so grow the geographical scope of our work by a different order of magnitude – first around England and, in due course, around the UK as a whole. Our internal name for this new approach is “The Next Chapter”.
We have now progressed this project to the extent that we have gained acceptance or near-acceptance from 9 local authority areas around England, all with significant areas of deprivation, to work with us. We are expecting to have recruited our first wave of community engagement volunteers such that they will be ready to start operating in these areas when the last vestiges of social distancing are (at the time of writing) planned to end on 21st June.
Page 4
CLEANUP UNITED KINGDOM
(A company limited by guarantee)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2020
Achievements and performance
a. Main achievements of the Charity
During the year, CleanupUK has struck a careful balance between supporting our existing volunteer groups in London and Birmingham and developing our new strategy. We are delighted with our success on both of these fronts.
As at the end of September 2020, the Beautiful Boroughs and Beautiful Birmingham Projects had engaged 320 residents' groups (283 at September 2019)- an increase of 14% over the previous year. Given that much of this period was affected by the various lockdowns, this is a satisfactory outcome.
And we have taken the development of our new strategy (employing volunteers to assist our expansion to more of the deprived areas of England) to a stage where we are, at the time of writing, preparing to launch this approach in 9 local authority areas.
We are also on the point of launching a new website which will incorporate the LitterAction platform and so integrate into CleanupUK’s operation the support that we give to volunteer litter-picking groups around the UK.
Although our fundraising has been significantly affected by the pandemic, we are proud that, despite this, we have been able to maintain CleanupUK’s level of reserves around the 6 months mark.
The development of plans for a new corporate fundraising stream has been a key step forward for us and we are in the process of creating an ethical fundraising framework to support us in this.
Finally, in our attempts to strengthen the board by adding required skills and experience, we are delighted to welcome Annie Harrison, Georgina Fletcher and Ashley Gray as trustees. Georgina is a member of a litterpicking group in north London with which we have worked and she will be a great asset to us in representing the interests of volunteer litter-picking groups on our board.
b. Fundraising activities and income generation
The first major fundraising challenge for us in 2019-2020 was the absence of the final year’s payment of Ocado’s 5-year funding agreement of £30,000 per year, curtailed with little notice due to Ocado’s merger with M&S in summer 2019. The situation was made far worse by the Covid-19 pandemic which meant that fundraising became far more competitive and new funding, which was required to replace the Ocado funding, extremely scarce. In addition to the increased competition for funds, many trusts either temporarily closed their grants programmes or changed their grant-making to give emergency pandemic-related funding. Whilst two of our major funders – The Esmée Fairbairn Foundation and The John Armitage Charitable Trust - gave CleanupUK emergency funds of £15,000 each, we ended the year £24,000 in deficit. New funding, upon which CleanupUK relies every year, was impossible to secure.
We have made good progress in taking steps to diversify our funding base, with the benefit of an Esmée Fairbairn Foundation “Grants Plus” grant to explore the potential for CleanupUK of corporate fundraising.
Fundraising income for the year was £225,512, down by 10.4% from £249,019 in 2019.
c. Sources of funding
We give our sincere thanks to the organisations and individuals that have contributed funding to CleanupUK during the year. A list of our major funders can be found on page 13, note 3.
CleanupUK runs on a tight budget and spends hard-won income very carefully. Staff work from home which means we pay no office rent. We obtain pro bono help whenever we can.
Page 5
CLEANUP UNITED KINGDOM
(A company limited by guarantee)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2020
Financial review
a. Financial Position
The Charity's total income for the year was £225,660 (2019: £249,189) including investment income of £148 (2019: £170).
Expenditure in the year was £249,776 (2019: £262,542), of which £187,515 related to charitable activities and £62,261 to raising funds.
Overall, therefore, the Charity's resources fell in the year by £24,116 (2019: £13,353).
At the year end the Charity has net assets of £139,127, comprising £4,999 of fixed assets, £300 of debtors, £141,507 of cash and £7,679 of creditors. £3,700 of cash is held in within restricted funds.
b. Going Concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
c. Reserves Policy
The continuance of the charity is dependent on ongoing grants and donations, which is an unpredictable source of income. As a result, the trustees have decided that, to further secure the continuance of the Charity, the reserves policy should be such that the free reserves should be maintained at a level that covers 6 months' expenditure. The unrestricted reserves at 30 September 2020 were £135,425 (2019: £163,243) which is slightly more than 6 months’ reserves.
Structure, governance and management
a. Constitution
Cleanup United Kingdom is registered as a company limited by guarantee and was set up with a Memorandum of Association.
b. Methods of appointment or election of Trustees
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum of Association.
c. Financial risk management
The Trustees of CleanupUK have given consideration to the major risks to which the Charity is exposed and satisfied themselves that systems are established in order to manage those risks.
Page 6
CLEANUP UNITED KINGDOM (A company limited by guarantee)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2020
Statement of Trustees' responsibilities
The Trustees (who are also the directors of the Charity for the purposes of company law) are 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).
Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles of the Charities SORP (FRS 102);
-
make judgments and accounting estimates that are reasonable and prudent;
-
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity 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 Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees and signed on their behalf by:
Astrid Kjellberg-Obst Director Date: 11 June 2021
Page 7
CLEANUP UNITED KINGDOM
(A company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2020
Independent examiner's report to the Trustees of Cleanup United Kingdom ('the Charity')
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 30 September 2020.
Responsibilities and basis of report
As the Trustees of the Charity (and 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 Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Charity's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). 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:
-
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 accounts do not accord with those records; or
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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)].
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.
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.
Signed: Dated: 16 June 2021 James Fletcher FCA
Fletcher & Partners
Chartered Accountants Crown Chambers Bridge Street Salisbury Wiltshire SP1 2LZ
Page 8
CLEANUP UNITED KINGDOM
(A company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 SEPTEMBER 2020
| Note Income from: Donations and legacies Investments 4 Total income Expenditure on: Raising funds 5 Charitable activities 6 Total expenditure Net income/(expenditure) Transfers between funds 15 Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Unrestricted funds 2020 £ 180,212 148 180,360 57,661 19,863 77,524 102,836 (82,748) 20,088 115,339 20,088 135,427 |
Restricted funds 2020 £ 45,300 - 45,300 4,600 167,652 172,252 (126,952) 82,748 (44,204) 47,904 (44,204) 3,700 |
Total funds 2020 £ 225,512 148 225,660 62,261 187,515 249,776 (24,116) - (24,116) 163,243 (24,116) 139,127 |
Total funds 2019 £ 249,019 170 249,189 53,149 209,393 262,542 (13,353) - (13,353) 176,596 (13,353) 163,243 |
|---|---|---|---|---|
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 11 to 24 form part of these financial statements.
Page 9
CLEANUP UNITED KINGDOM (A company limited by guarantee) REGISTERED NUMBER: 06182566
BALANCE SHEET AS AT 30 SEPTEMBER 2020
| Note Fixed assets Tangible assets 12 Current assets Debtors 13 Cash at bank and in hand Creditors: amounts falling due within one year 14 Net current assets Total net assets Charity funds Restricted funds 15 Unrestricted funds 15 Total funds |
300 141,507 141,807 (7,679) |
2020 £ 4,999 4,999 134,128 139,127 3,700 135,427 139,127 |
50,815 118,659 169,474 (6,231) |
2019 £ - |
|---|---|---|---|---|
| - 163,243 |
||||
| 163,243 | ||||
| 47,904 115,339 |
||||
| 163,243 |
The Charity was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
Astrid Kjellberg-Obst, Chair
Date: 11 June 2021
The notes on pages 11 to 24 form part of these financial statements.
Page 10
CLEANUP UNITED KINGDOM
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2020
1. General information
Cleanup United Kingdom is a company limited by guarantee, registered number 06182566, charity number 1120115 and incorporated in England and Wales. The members of the company are the Trustees named on page 1. The registered office is Crown Chambers, Bridge Street, Salisbury, SP1 2LZ. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the company.
2. Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Cleanup United Kingdom meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
2.2 Going concern
The Trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.
2.3 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
2.4 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Page 11
CLEANUP UNITED KINGDOM
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2020
2. Accounting policies (continued)
2.4 Expenditure (continued)
Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
2.5 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
2.6 Tangible fixed assets and depreciation
Tangible fixed assets costing £100 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
At each reporting date the Charity assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined to be the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following bases:
- Office fixtures & fittings 4 years straight line Websites - 3 years straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of financial activities.
2.7 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Page 12
CLEANUP UNITED KINGDOM
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2020
2. Accounting policies (continued)
2.8 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
2.9 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
2.10 Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
2.11 Pensions
The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.
2.12 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
Page 13
CLEANUP UNITED KINGDOM
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2020
3. Income from donations and grants
| Significant funders Donations Gift aid Peter Stebbings Memorial Charity Esmée Fairbairn Foundation Tower Hill Trust CHK Foundation The Band Trust John Armitage Charitable Trust Swire Charitable Trust Garfield Weston Foundation Ocado Foundation John Ellerman Foundation Hobson Charity Gosling Foundation 29th May 1961 Charitable Trust Bernard Sunley Foundation Other funders Total 2020 Total 2019 |
Unrestricted funds 2020 £ 1,846 1,313 - 45,000 - - 20,000 30,000 20,000 20,000 - - - - - - 42,053 180,212 195,119 |
Restricted funds 2020 £ - - 10,000 7,000 5,000 10,000 - - - - - - - - - - 13,300 45,300 68,900 |
Total funds 2020 £ 1,846 1,313 10,000 52,000 5,000 10,000 20,000 30,000 20,000 20,000 - - - - - - 55,353 225,512 264,019 |
Total funds 2019 £ 2,779 1,642 - 30,000 10,000 5,000 - 30,000 - - 30,000 10,000 10,000 10,000 10,000 10,000 104,598 264,019 |
|---|---|---|---|---|
| 4. Investment income Investment income Total 2019 |
Unrestricted funds 2020 £ 148 170 |
Total funds 2020 £ 148 170 |
Total funds 2019 £ 170 |
|---|---|---|---|
Page 14
CLEANUP UNITED KINGDOM
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2020
5. Expenditure on raising funds
Costs of raising voluntary income
| Costs of raising voluntary income Allocated centrally incurred fundraising and governance costs Total 2020 Total 2019 |
Unrestricted funds 2020 £ 54,350 3,311 57,661 53,149 |
Restricted funds 2020 £ 4,600 - 4,600 - |
Total funds 2020 £ 58,950 3,311 62,261 53,149 |
Total funds 2019 £ 49,175 3,974 53,149 |
|---|---|---|---|---|
6. Analysis of expenditure on charitable activities
Summary by fund type
| Beautiful Boroughs Project (London) LitterAction Beautiful Birmingham Project Beautiful Bristol Project Total 2020 Total 2019 |
Unrestricted funds 2020 £ - 19,863 - - 19,863 98,980 |
Restricted funds 2020 £ 98,079 - 69,573 - 167,652 110,413 |
Total funds 2020 £ 98,079 19,863 69,573 - 187,515 209,393 |
Total funds 2019 £ 117,537 17,963 73,803 90 209,393 |
|---|---|---|---|---|
Page 15
CLEANUP UNITED KINGDOM
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2020
7. Analysis of expenditure by activities
| Beautiful Boroughs Project (London) LitterAction Beautiful Birmingham Project Beautiful Bristol Project Total 2020 Total 2019 |
Activities undertaken directly 2020 £ 70,569 11,895 58,722 - 141,186 150,048 |
Support costs 2020 £ 27,510 7,968 10,851 - 46,329 59,345 |
Total funds 2020 £ 98,079 19,863 69,573 - 187,515 209,393 |
Total funds 2019 £ 117,537 17,963 73,803 90 209,393 |
|---|---|---|---|---|
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CLEANUP UNITED KINGDOM
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2020
8. Support Costs
| Fundraising | Beautiful Boroughs London |
Litter Action | Beautiful Birmingham |
Beautiful Bristol |
Total funds |
Total funds |
|
|---|---|---|---|---|---|---|---|
| 2020 | 2020 | 2020 | 2020 | 2020 | 2020 | 2019 | |
| £ | £ | £ | £ | £ | £ | £ | |
| Overheads | 1,150 | 15,795 | 1,534 | 4,782 | - | 23,261 | 25,438 |
| Training & Marketing | 380 | 5,807 | 4,053 | 1,715 | - | 11,955 | 17,045 |
| Travel | 674 | 2,954 | 904 | 2,509 | - | 7,041 | 14,297 |
| Governance | 1,108 | 2,954 | 1,477 | 1,845 | - | 7,384 | 6,539 |
| Total 2020 | 3,312 | 27,510 | 7,968 | 10,851 | - | 49,641 | 63,319 |
| Total 2019 | 3,974 | 36,610 | 6,318 | 16,327 | 90 | 63,319 |
Page 17
CLEANUP UNITED KINGDOM
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2020
Governance costs comprise:
| Independent examination and accountancy fees Travel & subsistence Other administrative costs Trustees meetings |
2020 £ 2,040 190 2,120 3,034 7,384 |
2019 £ 1,920 535 1,191 2,893 6,539 |
|---|---|---|
9. Independent examiner's remuneration
| Fees payable to the Charity's independent examiner for the independent examination of the Charity's annual accounts Fees payable to the Charity's independent examiner in respect of: All other services not included above 10. Analysis of staff costs Salaries and wages Social security costs Pension costs |
2020 £ 540 1,500 2020 £ 136,050 9,039 8,247 153,336 |
2019 £ 500 1,420 |
|---|---|---|
| 2019 £ 141,242 10,512 9,589 161,343 |
The average number of persons employed by the Charity during the year was as follows:
| 2020 | 2019 | |||
|---|---|---|---|---|
| No. | No. | |||
| Staff | 4 | 5 |
No employee received remuneration amounting to more than £60,000 in either year.
All staff are considered key management personnel by the trustees.
Page 18
CLEANUP UNITED KINGDOM
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2020
11. Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2019 - £NIL) .
During the year ended 30 September 2020, travel expenses totalling £ 586 were reimbursed or paid directly to 4 Trustees (2019 - £1,375 to 6 Trustees) .
12. Tangible fixed assets
| Cost or valuation At 1 October 2019 Additions Disposals At 30 September 2020 At 1 October 2019 On disposals At 30 September 2020 Net book value At 30 September 2020 At 30 September 2019 Debtors Due within one year Other debtors Prepayments and accrued income |
2020 £ - 300 |
Office equipment £ 20,940 4,999 (20,940) 4,999 20,940 (20,940) - 4,999 - 2019 £ 45,200 5,615 |
|
|---|---|---|---|
| 300 | 50,815 |
13. Debtors
Page 19
CLEANUP UNITED KINGDOM
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2020
14. Creditors: Amounts falling due within one year
| Pension fund loan payable Other creditors Accruals and deferred income |
2020 £ 508 3,224 3,947 7,679 |
2019 £ - 3,585 2,646 |
|---|---|---|
| 6,231 |
Page 20
CLEANUP UNITED KINGDOM
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2020
15. Statement of funds
Statement of funds - current year
| Unrestricted funds General Funds 1 Restricted funds Beautiful Boroughs London Beautiful Birmingham Fundraising Other Total of funds |
Balance at 1 October 2019 £ 115,339 41,890 6,014 - - 47,904 163,243 |
Income £ 180,360 20,000 17,000 7,000 1,300 45,300 225,660 |
Expenditure £ (77,524) (98,278) (69,374) (4,600) - (172,252) (249,776) |
Transfers in/out £ (82,748) 36,388 46,360 - - 82,748 - |
Balance at 30 September 2020 £ 135,427 - - 2,400 1,300 3,700 139,127 |
|---|---|---|---|---|---|
Page 21
CLEANUP UNITED KINGDOM
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2020
15. Statement of funds (continued)
Statement of funds - prior year
| Unrestricted funds General Funds Restricted funds Beautiful Boroughs London Beautiful Birmingham Total of funds |
Balance at 1 October 2018 £ 87,179 55,000 34,417 89,417 176,596 |
Income £ 180,289 23,500 45,400 68,900 249,189 |
Expenditure £ (152,129) (36,610) (73,803) (110,413) (262,542) |
Balance at 30 September 2019 £ 115,339 41,890 6,014 47,904 163,243 |
|---|---|---|---|---|
16. Summary of funds
Summary of funds - current year
| General funds Restricted funds |
Balance at 1 October 2019 £ 115,339 47,904 163,243 |
Income £ 180,360 45,300 225,660 |
Expenditure £ (77,524) (172,252) (249,776) |
Transfers in/out £ (82,748) 82,748 - |
Balance at 30 September 2020 £ 135,427 3,700 139,127 |
|---|---|---|---|---|---|
Page 22
CLEANUP UNITED KINGDOM
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2020
16. Summary of funds (continued)
Summary of funds - prior year
| General funds Restricted funds |
Balance at 1 October 2018 £ 87,179 89,417 176,596 |
Income £ 180,289 68,900 249,189 |
Expenditure £ (152,129) (110,413) (262,542) |
Balance at 30 September 2019 £ 115,339 47,904 163,243 |
|---|---|---|---|---|
Restricted funds represent income received designated by the donor for projects based in particular regions of the country or fundraising activities.
17. Analysis of net assets between funds
Analysis of net assets between funds - current period
| Tangible fixed assets Current assets Creditors due within one year Total |
Unrestricted funds 2020 £ 4,999 138,107 (7,679) 135,427 |
Restricted funds 2020 £ - 3,700 - 3,700 |
Total funds 2020 £ 4,999 141,807 (7,679) 139,127 |
|---|---|---|---|
Analysis of net assets between funds - prior period
| Current assets Creditors due within one year Total |
Unrestricted funds 2019 £ 121,570 (6,231) 115,339 |
Restricted funds 2019 £ 47,904 - 47,904 |
Total funds 2019 £ 169,474 (6,231) 163,243 |
|---|---|---|---|
Page 23
CLEANUP UNITED KINGDOM
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2020
18. Related party transactions
The Charity has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the Charity at 30 September 2020.
Page 24