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2021-03-31-accounts

Charity number: 1122091 Registered Company Number: 06262852

(England and Wales)

Livestock

Report of the Trustees and Unaudited Financial Statements

For the year ended 31 March 2021

Page 1 of 15

Charity number: 1122091 Registered Company Number: 06262852

(England and Wales)

Livestock
Contents Page
For the year ended 31 March 2021
Report of the Trustees 3 – 5
Reference and Administrative 6
information
Independent Examiner’s Report 7
Statement of financial activities 8
Statement of financial position 9
Notes to the financial statements 10 - 15

Page 2 of 15

Charity number: 1122091 Registered Company Number: 06262852

(England and Wales)

Livestock Report of the Trustees For the year ended 31 March 2021

The Trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and the financial statements for the charitable company for the year ended 31 March 2021. 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 the Republic of Ireland (FRS 102) (effective 1 January 2015)

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objectives for which the company is established are to work within the community running arts groups, events and performances to support, educate, connect and entertain.

The charity aims to address social problems and themes by engaging with communities and using this dialogue to create workshops and performances. It has a particular interest in the inter-relationship of psychology and society where individuals experience mental health issues as a result of pressures of either personal change of social shift.

The company aims to advance education for the public benefit by the promotion of the arts, especially performance, writing and art; and mental and physical wellbeing through mindfulness and food activities. We work especially with communities in the Brighton and Hove area.

The trustees have considered the Charity Commission’s guidance on public benefit, including the guidance ‘public benefit: running a charity (PB2).

ACHIEVEMENTS AND PERFORMANCE

Significant activities

Mothers Uncovered moved its activities online at the start of the pandemic. SoulFood continued to run workshops within community centres and schools, however swiftly moved all of their activities online once restrictions set in.

Maggie continued advocating for matrescence and strengthened the connection with the Basic Income campaign, as such an initiative would be incredibly beneficial for mothers and other disadvantaged groups.

Mothers Uncovered

At the start of the pandemic, the sessions moved online on Zoom, operating during the day and in the evening. This opened up more opportunities for women who work/have limited childcare and are therefore unable to attend a real life group to be able to participate.

Also, we were able to welcome participants from across the UK, which meant greater diversity and a step towards our ambitions to expand Mothers Uncovered to other areas.

Maggie Gordon-Walker and facilitator Caren Fisher also participated in a seminar about community support for the University of Brighton and Maggie participated in Performing Maternities, also for the university, about the beneficial effects of creativity for mothers.

Matrescence

This means the process of becoming a mother. We ran online sessions for expectant mothers for the first time, using the same peer support methods as for our mothers’ groups and held sessions for mothers of all ages to increase understanding an empathy across generations of motherhood.

Page 3 of 15

Charity number: 1122091 Registered Company Number: 06262852

(England and Wales)

Livestock Report of the Trustees (continued) For the year ended 31 March 2021

Maternal Health Advocacy

Mothers Uncovered director Maggie Gordon-Walker appeared on BBC SouthEast Politics Live speaking about the effect of lockdown for mothers.

She was also interviewed by local news channel Latest TV, by the British Psychological Society and the How to be Hopeful podcast and had an article in The Canary.

SoulFood: Workshops

Soulfood changed their group workshops to an ambassador programme, training young people to cook whilst teaching others via a video channel on You Tube. The team focussed their energies on increasing the reach of their social media to publicise their video creations. This meant that the team also expanded and hired a freelance Soulfood social media young people’s worker – Esme.

Whilst we were unable to run any events, Ingrid strengthened the partnerships within the community to provide support to foodbanks in the time of the pandemic to aid emergency food support to families and children who needed it. This partnership work with an organisation called Feedback meant that Soulfood continues to utilise their kitchen as a base to run the ambassadors programme now that we are returning face to face.

We shall continue to run this programme to the end of the third year of the Children in Need funding and then review the need within the community for SoulFood sessions and future developments.

The Teen Years

Two groups were run online for parents/carers of teenagers. Participants were from all round the UK and one from Italy.

Basic Income

Maggie co-founded Basic Income South East, which led a petition to Brighton Council asking them to write to government to trial basic income in the city. Brighton is the first town to have achieved this through a public petition rather than a councillor-led motion.

Maggie also participated in various basic income webinars and presented one on Basic Income and the Arts.

Livestock

Volunteers - Over the past year we have developed our programme and now have a volunteer coordinator leading a small group of volunteers who help with all projects. This has enabled more social media reach, the writing of case studies to demonstrate the impact of Mothers Uncovered and it has also given us the opportunity to look at the branding and marketing of the whole organisation. We have been able to expand from one newsletter for Mothers Uncovered, to a Livestock newsletter reaching wider audiences. We aim to integrate more volunteers into the projects over time where suitable and beneficial for ourselves and the volunteers involved.

Given the expansion of Mothers Uncovered facilitators, Maggie has now been able to step away from the operational tasks a little more, allowing her and Aradhana to look at the development of other areas such as partnership working bids looking at new intergenerational work and also look at seeking further core funding. Aradhana has spent more time looking at other infrastructural aims of the organisation such as reviewing contracts, pay scales, policies and finance procedures.

We have moved bank accounts in order to ensure that the needs of the organisation and the audit trails are robust. We have taken on an additional administrative support during this time to aid some of this transition and moved onto using Xero to manage the accounts.

Page 4 of 15

Charity number: 1122091 Registered Company Number: 06262852

(England and Wales)

Livestock Report of the Trustees (continued) For the year ended 31 March 2021

FINANCIAL REVIEW

For the year ending 31 March 2021 the charity recorded a net surplus of expenditure over income of £11,289 (2020: £7,008). Total reserves now stand at £21,429 of which £14,275 is restricted.

Total income generated for the year was £39,321. This is a drop in comparison to the previous year during which income of £47,697 was generated. The charity has received £36,113 in grants during the year (2020: £42,914), including £14,568 from Children in Need and £9,500 from the National Lottery Community Fund.

Expenditure has also fallen in comparison with the previous year with a total of £28,031 being spent (2020: 40,689). Greater investment has been made in supporting the infrastructure of the charity and ensuring appropriate controls, governance and planning processes are in place. This has allowed the charity to more clearly allocate support costs to projects, and closely manage activities in line with budgeted costs. Support costs for the year are substantially lower, at £3,701 (2020: £22,644).

Reserves

Livestock is committed to using its resources in pursuit of its charitable objectives. It is also committed to maintaining a level of reserves that is prudent to meeting ongoing liabilities, sufficient to ensure that all delivery commitments can be met and to protect the long-term future of Livestock’s operations. Livestock’s reserves policy seeks to balance these priorities by aiming to hold a level of general reserves which equates to approximately one month’s expenditure of the charity, based on the planned expenditure for the year.

As at 31 March 2021 general reserves stood at £21,429 which is around 9 month’s expenditure at 2020-21 levels. The increase in reserves is a positive step, providing greater resilience for the charity in a challenging economic environment.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Livestock is a charitable company limited by guarantee; it was incorporated on 30 May 2007 and registered as a charity on 30 December 2007. Livestock was established under a Memorandum of Association, which describes the objects and power of the charitable company; it is governed under its Articles of Association. Under those Articles, the Trustees are elected from the CVSF’s Membership at the Annual General Meeting. One half of the elected, and all of the co-opted, Trustees must retire at each subsequent Annual General Meeting.

The Members have guaranteed to contribute a maximum of £1 each in the event of the company being wound up. All members of the Trustee Board give their time voluntarily and received no benefits from the charity.

Any expenses reclaimed from the charity are set out in the notes to the accounts.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Page 5 of 15

Charity number. 1122cia1 Registered Company Numbgr.. C6262852 {England and Wales) Liveod( Re￿rt of the Trustees (continued) FLY the year ended 31 Marth 2021 REFERENCE AND ADMINISTRATIVE INFORMATION Name of Charfty Livestcck Charfty registration Nmb•r 1122091 Company reglstratlon number CE262852 Prfncipal addres¥ Onca Gal 14 St Georg8s PLgC Brighton BN14GB Trn8tO08 The tnjstees offKers servry d￿n9 Ihe year and since year end were as folkyws: Mr m￿1$ Demetrius Markc Mr N￿4 James Pilkinglon Ms Katherine Jan8 Vkek Ms Birgrt Rose Valeria Rohoswky-miller Ms Sophie Sheirnyald Mr ATh1rthv Fum8aux L McOonng11 CL8ire Imogen Foss laFwnted 9 September 21)201 Ms magg￿ Gorth)n.Walk Settetary Approved by the Board of Tntste8s aThJ siw on ils betrdf by M8 Katherine Jan•Vluk................... Page6of15

Charity number. 1122091 RegistpJed C¢Jnpany Number.. 06262852 (England and Wdles) Livestock Independent Examiners Report to the Trustees For the year ended 31 March 2021 I reportto the tnjstses on ofthe ￿rI)Unts ofts for the y&gr erknJ 31 Marth 2￿21. R￿ponsIbIlIti0¥ and basis of rport A5 the charity trustees. you are Warati￿ ofthe aCCOLmts in attor￿8￿￿ wilh ts wuiM)ents ot th8 Charities Act 2011 I'the 2011 Adl. l ofmy examnab(¥) ofthe charty's acmjnts uTrJer section 145 ofthe 2011 AdaTrJ un carryir out my examinalbjn I ha¥e al th8 aFVI￿alle th￿JO￿ gN8n ty Ihe Chth C(mnission uryjef se¢lion 14515llbl ofthtr Ad. I have (Aynpleted my exnination. tl44t no have ccqrE lo my atntion in ¢￿￿11￿n ￿th theexaminatioTt gswng me cause tts bdieve that in any miial respsLt. l. accovnth.ng records were nrrt kept in tespe(* of Ihe Chanty as by secbon 130 of 2011 A¢ or 2. the a¢￿(mAn￿ th) not ¥o)ril wth thlw rwAKds: or 3. the act￿nts ¢Jo Thjt wrth aw)IKable lequirerT￿ts concerning the forn and eAXttent ￿￿)Unts sei ¢yJt w) the Charl￿$ IAccounts aFKI Rewxtsl Regulabor6 2(XJ8 other than any wuirementthat the arxyjunts 9Ne a'true and fatr I have o)me across no otfw matter5 in rts)n￿n wrth examination to whKh attention 5hcMJkl be drown in this repth1 order to enab￿ a pt(pei unde￿tanthng of ts ￿KInts to be reach•Y. Rachel Balchin FCA Bulldog Accounts￿ LI￿rted 12 Brog)ale Plxe Favetsham Kent ME13 OAF Page7of15

Charity number: 1122091 Registered Company Number: 06262852

(England and Wales)

Livestock

Statement of Financial Activities (including Income and Expenditure account) For the year ended 31 March 2021

Notes
Income and endowments
from:
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Total
Expenditure on:
Raising funds
5
Charitable activities
7
Other trading activities
6
Total
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
Funds
£
8,848
293
1
9,142
126
6,992
-
7,118
-
2,024
5,130
7,154
Restricted
Funds
£
30,179
-
-
30,179
508
20,405
-
20,913
-
9,266
5,009
14,275
2021
2020
£
£
39,027
45,793
293
1,250
1
654
39,321
47,697
634
1,176
27,397
38,667
-
846
28,031
40,689
-
-
11,290
7,008
10,139
3,131
21,429
10,139

Page 8 of 15

Charity number. 1122CB1 Registwed Ccffipany Numbw: c6￿852 (England Wal8s) Livestod( Statement of Financial Posrtion As at 31 Marth 2021 2021 2020 Current Ass01s Debtors aTrJ prepayments Cash at bank arKI in har¥J 12 CredltOKS: amounts falllng vAthln om y 13 1570) {1,6941 Net currnnt assets Total assets less current Ilablllti 21.428 The fund8 of the charlty Restricted intx)me funds Unregtrthd fuTrJ$ Total fundi 14 14 14,275 The trustees ad￿ty¥18dge tsir resrrtMsbil1t￿ for complying with the rewiremenls of the Act with resp8d to accounting records and the preparat￿ of acLt)unls. These 8cccuniS have been wepared in accordano w.th the provisicns applicable to ccffipanies sthty'eca to ts small c0mFkqn￿s, r•3ime. Th8 noto$ on pag8s 10 to 15 fcm part of theso 5tatemenls. The fina￿81 stements wwe aFvoved and author￿ for by the Board and spJn&a on its behalf by.. M8 Katherlne Jan• Vlc•k Tru$t8• Pp9of15

Charity number: 1122091 Registered Company Number: 06262852

(England and Wales)

Livestock Notes to the Financial Statements For the year ended 31 March 2021

1. Accounting policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets 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 Republic of Ireland (FRS 102) (effective 1 January 2015)’, Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Companies Act 2006.

Livestock 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 note(s).

2. Income from donations and legacies

Donations received
Grants received
Unrestricted
Funds
Restricted
Funds
2021
2020
£
£
£
£
2,348
566
2,914
2,879
6,500
29,613
36,113
42,914
8,848
30,179
39,027
45,793

Analysis of grants received

Children in Need
Brighton and Hove Council
National Lottery Community Fund
Henry Smith
Chalk Cliff Trust
Brighton District Nurses Foundation
Sussex Community Foundation
Fonthill
Groundwork
Local Connect
Global Feedback
2021
2020
£
£
14,568
9,529
-
10,360
9,500
-
-
7,200
-
4,700
-
4,000
5,000
4,125
-
3,000
3,510
-
2,500
-
1,035
-
36,113
42,914

Page 10 of 15

Charity number: 1122091 Registered Company Number: 06262852

(England and Wales)

Livestock Notes to the Financial Statements (continued) For the year ended 31 March 2021

3. Income from charitable activities

Unrestricted Funds
Course fees
Service Delivery
ncome earned from other activities
Unrestricted Funds
Book sales and events
Royalties
2021
2020
£
£
293
980
-
270
293
1,250
2021
2020
£
£
1
624
-
30
1
654

4. Income earned from other activities

5. Expenditure on generating donations and legacies

Unrestricted Funds
Donations
Publicity
Unrestricted
Funds
Restricted
Funds
Total
2021
Total
2020
£
£
96
-
96
576
30
508
538
600
126
508
634
1,176

All expenditure on generating donations and legacies in the prior year was unrestricted

6. Expenditure on other trading activities

Unrestricted Funds
Event costs
2021
2020
£
£
-
846
-
846

Page 11 of 15

Charity number: 1122091 Registered Company Number: 06262852

(England and Wales)

Livestock

Notes to the Financial Statements (continued) For the year ended 31 March 2021

7. Costs of charitable activity by fund type

Costs of charitable activity by fund type Costs of charitable activity by fund type type
Unrestricted
Funds
Restricted
funds
2021
2020
£
£
£
£
Core
5,189
-
5,189
665
Mothers Uncovered
-
16,966
16,966
6,211
Soul Food
-
908
908
9,147
Children In Need
-
633
633
-
Support Costs
1,803
1,898
3,701
22,644
6,992
20,405
27,397
38,667
Costs of charitable activity by activity type
Activities
undertaken
directly
Support
Costs
2021
2020
£
£
£
£
Core
5,189
1,803
6,992
15,496
Mothers Uncovered
16,966
515
17,481
11,073
Soul Food
908
-
908
12,098
Children In Need
633
1,383
2,016
23,695
3,701
27,397
38,667
Analysis of support costs
Core
Mothers
uncovered
Soul
Food
Children
In Need
Management
-
515
-
1,370
IT
448
-
-
-
Marketing & advertising
-
-
-
-
Training
110
-
-
-
Governance costs
1,245
-
-
13
1,803
515
-
1,383
2021
2020
£
£
Management
1,885
17,311
Office & IT Costs
448
2,358
Marketing & advertising
-
2,793
Training
110
165
Governance costs
1,258
617
3,701
23,244
Unrestricted
Funds
Restricted
funds
2021
2020
£
£
£
£
5,189
-
5,189
665
-
16,966
16,966
6,211
-
908
908
9,147
-
633
633
-
1,803
1,898
3,701
22,644
6,992
20,405
27,397
38,667
Core
Mothers
uncovered
Soul
Food
Children
In Need
-
515
-
1,370
448
-
-
-
-
-
-
-
110
-
-
-
1,245
-
-
13
1,803
515
-
1,383
2021
2020
£
£
1,885
17,311
448
2,358
-
2,793
110
165
1,258
617
3,701
23,244
1,803
515

8. Costs of charitable activity by activity type

9. Analysis of support costs

Page 12 of 15

Charity number: 1122091 Registered Company Number: 06262852

(England and Wales)

Livestock Notes to the Financial Statements (continued) For the year ended 31 March 2021

10. Net income / expenditure for the year

This is stated after charging

This is stated after charging
2021 2020
Accountancy fees 570 570

11. Comparative for the Statement of Financial Activities

Unrestricted Restricted 2020 2019
Funds Funds
£ £ £
Income and endowments
from:
Donations and legacies 18,779 27,014 45,793 23,079
Charitable activities 1,250 - 1,250 1,080
Other trading activities 654 - 654 587
Total 20,683 27,014 47,697 24,746
Expenditure on:
Raising funds 1,176 - 1,176 799
Charitable activities 15,496 23,171 38,667 24,622
Other trading activities 846 - 846 2,521
Total 17,518 23,171 40,689 27,942
8
Transfers between funds - - - -
Net movement in funds 3,165 3,843 7,008 (3,196)
Reconciliation of funds
Total funds brought forward 1,965 1,166 3,131 6,327
Total funds carried forward 5,130 5,009 10,139 3,131
12. Debtors
Amounts falling due within one year 2021 2020
£ £
Grants receivable 1,560 -
Prepayments - -
1,560 -
13. Creditors: amounts falling due within one year
2021 2020
£ £
Accruals and deferred income 570 1,675
570 1,675

Page 13 of 15

Charity number: 1122091 Registered Company Number: 06262852

(England and Wales)

Livestock Notes to the Financial Statements (continued) For the year ended 31 March 2021

14. Movement in funds

Unrestricted Funds – Current Year

General
Restricted Funds – Current Year
Soul Food
Brighton Women’s Centre
Sussex Community Foundation
Mothers Uncovered
Children In Need
Balance at
01/04/2020
Incoming
Resources
Outgoing
Resources
Transfers
Balance at
31/03/2021
5,130
9,142
(7,119)
-
7,153
5,130
9,142
(7,119)
-
7,153
Balance at
01/04/2020
Incoming
Resources
Outgoing
Resources
Transfers
Balance at
31/03/2021
1,597
1,035
(908)
-
1,724
2,050
-
(2,050)
-
-
1,362
-
(1,362)
-
-
-
14,576
(14,576)
-
-
-
14,568
(2,017)
-
12,551
5,009
30,179
(20,913)
-
14,275
Unrestricted Funds – Prior Year
General
Restricted Funds – Prior Year
Soul Food
Brighton Women’s Centre
Sussex Community Foundation
Balance at
01/04/2019
Incoming
Resources
Outgoing
Resources
Transfers
Balance at
31/03/2020
1,965
20,683
(17,518)
-
5,130
1,965
20,683
(17,518)
-
5,130
Balance at
01/04/2019
Incoming
Resources
Outgoing
Resources
Transfers
Balance at
31/03/2020
1,165
12,529
(12,097)
-
1,597
1
10,360
(8,311)
-
2,050
-
4,125
(2,763)
-
1,362
1,166
27,014
(23,171)
-
5,009

Page 14 of 15

Charity number: 1122091 Registered Company Number: 06262852

(England and Wales)

Livestock

Notes to the Financial Statements (continued) For the year ended 31 March 2021

15. Analysis of net assets between funds

Current Year
Unrestricted Funds
General
Restricted Funds
Soul Food
Children In Need
Previous year
Unrestricted Funds
General
Restricted Funds
Soul Food
Brighton Women’s Centre
Sussex Community Foundation
Net current
assets /
(liabilities)
Net
Assets
£
£
7,153
7,153
1,724
1,724
12,551
12,551
21,428
21,428
£
£
5,130
5,130
1,597
1,597
2,050
2,050
1,362
1,362
10,139
10,139

16. Related parties

Maggie Gordon-Walker is paid fees for delivering certain project activities, as well as carrying out administration and management activities for the charity. Ms Gordon-Walker also carries out the role of the Charity secretary. In 2020-21, Ms Gordon-Walker received £13,985 (2020: £10,657).

There were no other related party transactions during the period (2020: nil).

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