COMPANY NUMBER: 02852470 (Limited by Guarantee)
CHARITY NUMBER:
1126220 in England and Wales SC045524 in Scotland
WWOOF
(WORLD WIDE OPPORTUNITIES ON ORGANIC FARMS)
Annual Report and Accounts for the year ended 31 March 2024
Annual Report and Accounts 2024 WWOOF (WORLDWIDE OPPORTUNITIES ON ORGANIC FARMS)
WWOOF (WORLD WIDE OPPORTUNITIES ON ORGANIC FARMS)
Annual Report and Financial Statements for the year ended 31 March 2024
| Trustees’ Report | 2 |
|---|---|
| Company Informa�on | 10 |
| Objec�ves and Ac�vi�es | 11 |
| Financial Review | 12 |
| Reserves Policy | 12 |
| Structure, Governance and Management | 13 |
| Examina�on of the Accounts | 15 |
| Independent examiner's report to the trustees of World Wide Opportuni�es on Organic Farms | 16 |
| Statements of Financial Ac�vi�es (SoFA) - year ended 31 March 2024 | 18 |
| Notes to the Financial Statements for the year ended 31 March 2024 | 21 |
Charity No. 1126220 in England and Wales, Charity No. SC045524 in Scotland Company No. 02852470 incorporated in England (limited by guarantee) Accoun�ng period: 1.4.2023 – 31.3.2024
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Annual Report and Accounts 2024 WWOOF (WORLDWIDE OPPORTUNITIES ON ORGANIC FARMS)
Trustees’ Report
Introduc�on
The repor�ng year (April 2023 to March 2024) was one of challenge for WWOOF UK. The difficul�es faced were not financial. Indeed, as the Accounts show, the financial posi�on con�nued to strengthen. One area of challenge was organisa�onal, arising from changes to the trustee and staffing teams. Another was legisla�ve, arising from a revision to Na�onal Minimum Wage Legisla�on. Dealing with these issues absorbed much �me and energy. Although there was limited impact on WWOOF UK’s day-to-day opera�on, ac�vity at a strategic and policy level was, by necessity, o�en more reac�ve than proac�ve.
Finance
Financially 2023/24 was a very sa�sfactory year with WWOOF UK recording a surplus of income over expenditure of £38,404.
The main factor responsible for this was a significant increase in income. Overall (unrestricted fund) income of £152,682 was 29% up on 2022/23. This was primarily due to substan�al growth of income from Charitable Ac�vi�es (Memberships). At £146,079 this was 57% higher than for 2022/23. In part the growth of membership income was the result of the decision implemented from the start of June to increase fees. However, this accounted for less than half the increase. A larger propor�on resulted from growth in membership subscrip�ons (for further detail see Membership below). Other income was less than in 2022/23. At £2,668 income from legacies and dona�ons was substan�ally down, largely due to the receipt of the final instalment of a substan�al legacy in the previous repor�ng year. However, it is worth no�ng that un�l recently income from legacies and dona�ons was negligible. Reflec�ng the increase in interest rates, investment income of £3,395 was substan�ally up on 2022/23. Trustees were aware that WWOOF UK’s substan�al financial reserve should be safeguarded by prudent and ethically based investment. Accordingly a one year bond of £50,000 was taken out with the Charity Bank early in the repor�ng year.
Opera�ng expenditure for the year was £114,278. This was 24% higher than in 2022/23. A factor in this increase was the upli� of staff salaries from April by 12.6% (as an employer striving to be responsible and ethical WWOOF UK normally increases salaries by RPI as recorded the previous September). Total staff costs were however £6,828 less than in 2022/23 at £69,558. This was mainly because a member of staff resigned during the year and was not replaced due to other staffing issues. Other expenditure was substan�ally higher than in 2022/23, especially IT Hos�ng for FoWO. This cost is primarily the fee paid by WWOOF UK to the interna�onal body FoWO (Federa�on of WWOOF Organisa�ons) to provide our web pla�orm (the Common Web Pla�orm (CWP) shared with other na�onal
Charity No. 1126220 in England and Wales, Charity No. SC045524 in Scotland Company No. 02852470 incorporated in England (limited by guarantee) Accoun�ng period: 1.4.2023 – 31.3.2024
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Annual Report and Accounts 2024
WWOOF (WORLDWIDE OPPORTUNITIES ON ORGANIC FARMS)
WWOOF organisa�ons). WWOOF UK’s fee is based on Membership income so in part, the increase can be a�ributed to the growth of member subscrip�ons. However, further work is required to disaggregate expenditure under this heading, and General Expenses which was also considerably higher than in 2022/23, for this and future repor�ng years.
At the close of the year WWOOF UK carried forward £244,767 of which £238,209 were unrestricted funds and £6,558 restricted funds. This is £38,404 (nearly 19%) more than at the end of the 2022/23 financial year. Trustees are very aware that this is a substan�al sum for a charity the size of WWOOF UK. Determining how to u�lise these accumulated funds is a high priority for trustees.
Membership
As noted above membership income was 57% higher than in 2022/23. Some of the increase was the result of revised subscrip�on rates introduced from the beginning of June. These were raised by up to 25%: from £20 to £25 for individual WWOOFer members; £30 to £35 for joint WWOOFer members; and £30 to £35 for hosts. Trustees decided a rise in rates was necessary because of infla�onary pressures on opera�ng costs over 2022/23. It was also felt, given the buoyancy of recruitment, that there’d be li�le nega�ve impact on membership numbers. A further factor was analysis indica�ng WWOOF UK’s membership rates were at or slightly below the norm for most comparable na�onal WWOOF organisa�ons.
With membership fees increasing by a maximum of 25% but not implemented un�l two months into the repor�ng year, at least half of the growth in income can be a�ributed to increased recruitment. Host income for the year was 18% higher and WWOOFer income 73% higher than in 2022/23. The growth in WWOOFer membership generally appears to have been consistent across domes�c (UK based) and overseas (non-UK based WWOOFers).
Strategy
A strategy workshop a�ended by all trustees and staff and facilitated by an external consultant had taken place at the end of the 2022/23 repor�ng year. A document summarising the workshop with sugges�ons for areas of strategic focus was discussed at length by trustees and the Coordinator in April. As there was a lack of consensus a working group of trustees was set up tasked with producing a revised version. This was agreed and adopted in the summer and considera�on given to taking it forward, including aligning with an annual opera�ng plan. Due to staff and trustee resigna�ons (see further below) and the emergence of other significant issues, li�le further substan�ve progress was made during the opera�ng year. As a result, and in view of the changes to the trustee and staff team that have subsequently occurred, revisi�ng WWOOF UK’s strategy is a high priority.
Charity No. 1126220 in England and Wales, Charity No. SC045524 in Scotland Company No. 02852470 incorporated in England (limited by guarantee) Accoun�ng period: 1.4.2023 – 31.3.2024
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Annual Report and Accounts 2024 WWOOF (WORLDWIDE OPPORTUNITIES ON ORGANIC FARMS)
Trustee Team
WWOOF started the year with an established trustee team, David Beaton (Chair), Ruth Bergan (Secretary), Tony Chalcra� (Treasurer), Andrea Chandler and Ma�hew Pumphrey. Ma�hew resigned in October and David stood down as Chair in December. Andrea was unable to a�end mee�ngs from the late winter and did not con�nue as a trustee. With David and Ruth also indica�ng they no longer wished to remain as trustees (both resigned a�er the close of the opera�ng year) it was necessary to urgently co-opt trustees to ensure WWOOF UK could con�nue to func�on in accordance with its Memorandum and Ar�cles of Associa�on. Amrit Sachar, a long term friend of WWOOF UK, was co-opted as a trustee in March 2024. Susan Moores, a previous WWOOF trustee, was also subsequently co-opted. This provided the necessary quorum of three trustees for Board mee�ngs. Tony Chalcra� con�nued as Treasurer with the Chair and Secretary roles rotated as necessary. These changes ensured WWOOF UK was able to func�on as normal at Board level throughout the opera�ng year and into 2024/25.
During the repor�ng year there had been some concerns regarding the func�oning of the Board. To address some issues, mainly rela�ng to the effec�veness of strategic decision making, research was undertaken. This led to a reaffirma�on that WWOOF UK should follow a ‘cabinet’ model of opera�on with individual trustees taking responsibility for specific roles and policy areas. Key responsibility areas were agreed to be Chair, Secretary, Treasurer and Safeguarding. It was also agreed that trustees should have to seek re-elec�on a�er a number of years of service (number of years yet to be defined) and that the ‘Sociocra�c’ method of decision making should be adopted on a trial basis. Many of these proposals had had to be scaled back during the challenges of 23/24 with trying to establish a func�oning Board and address mul�ple unforeseen challenges.
Staf Team
The major change to the Staff Team during the year was the unexpected resigna�on of Alice Law from the Promo, Outreach and Marke�ng role in the summer of 2023. The sudden loss of this three day a week role and the circumstances of the resigna�on was a concern for both trustees and staff. The repercussions also created some tensions in the rela�onship between the Co-ordinator Scarle� Penn and trustees. These were to some extent resolved with trustees recording a vote of confidence in Scarle�. However, Scarle� did indicate she wished to explore op�ons for moving to a different role within the organisa�on and proposed an outward facing, ‘ambassadorial’ post to trustees in October. To take this forward an op�ons paper was drawn up by the Chair and discussed at an extraordinary trustee mee�ng in November. At this it was agreed to undertake both a review of the staff structure and to allow Scarle� to trial working in an outward focussed promo�onal role alongside her Co-ordinator responsibili�es. It was further agreed, should the trial be considered
Charity No. 1126220 in England and Wales, Charity No. SC045524 in Scotland Company No. 02852470 incorporated in England (limited by guarantee) Accoun�ng period: 1.4.2023 – 31.3.2024
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Annual Report and Accounts 2024 WWOOF (WORLDWIDE OPPORTUNITIES ON ORGANIC FARMS)
successful, that Scarle� would then assume the new role permanently and the Co-ordinator posi�on be adver�sed. In the event the resigna�on of trustees that soon followed and the emergence of the Na�onal Minimum Wage issue (see below) meant neither the staffing review nor the trial of a new role could be pursued. An update on the situa�on with regard to the Co-ordinator role is provided in the Outlook sec�on of this report.
Other staff roles con�nued with only minor changes. These included Scarle�, as Co-ordinator, reducing her working days to three weekly from three and a half early in the year and Mike Hammer moving to two days weekly rather than one and a half as Social Media Liaison and Newsle�er Editor. Following agreement with Jus�ne Hall her responsibili�es were revised to concentrate on finance with the number of hours worked changed to no more than 25 per month from July. Taryn Field con�nued at three days per week with responsibility for Hosts, Membership and IT. With a previous deficit of one and a half days per week in staffing and the delay in filling the Promo, Outreach and Marke�ng post there was considerable pressure on other members of the Staff Team. Trustees are especially grateful for the support and dedica�on of staff in maintaining a normal level of service during this difficult �me.
Na�onal Minimum Wage Legisla�on
Late in the repor�ng year trustees became aware of changes to Na�onal Minimum Wage legisla�on to take effect from the 1[ st ] of April 2024 that had a poten�al impact on WWOOFing. The crux of the issue was an amendment to the legisla�on, apparently intended to safeguard groups such as live-in au-pairs, removing the ‘family member exemp�on’. This had allowed anyone residing with a host, whether as a worker or volunteer, to be exempt from receiving the Na�onal Minimum Wage. A�er considera�on trustees sought specialist legal advice. The opinion received was that as configured and presented WWOOFing could be considered to be subject to the revised legisla�on. In response, to minimise the risk of being considered in breach, host and WWOOFer recruitment and renewal subscrip�ons were suspended.
In assessing the implica�ons of the revised legisla�on trustees considered a number of op�ons. These included whether WWOOFers could be defined as ‘Volunteers’ or ‘Voluntary Workers’, both categories that, in certain circumstances and because of WWOOF UK’s charitable status, could allow Na�onal Minimum Wage exemp�on. To further consider the issue an online mee�ng open to all hosts for informa�on and consulta�on was held on the 4[ th ] April. Addi�onally, advice was taken through the Federa�on of WWOOF Organisa�ons (FoWO) on responses of other na�onal WWOOF organisa�ons faced with similar legisla�on. Trustees also became aware that no impact assessment had been made regarding the
Charity No. 1126220 in England and Wales, Charity No. SC045524 in Scotland Company No. 02852470 incorporated in England (limited by guarantee) Accoun�ng period: 1.4.2023 – 31.3.2024
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Annual Report and Accounts 2024 WWOOF (WORLDWIDE OPPORTUNITIES ON ORGANIC FARMS)
revised legisla�on and that a number of senior MPs, through correspondence with WWOOF members as cons�tuents, had expressed the view that WWOOFing was unaffected. A�er assessing all the informa�on available, and with the understanding the revised legisla�on was not intended to affect ac�vi�es such as WWOOFing, trustees decided that the best course of ac�on was to re-open subscrip�ons and re-emphasise the purpose and nature of WWOOFing to all members, especially hosts. To achieve this all hosts were emailed, the website amended and WWOOF UK’s mission statement clarified to highlight that WWOOFing was primarily inspira�onal and educa�ve, connec�ng those wan�ng to experience organic agriculture and growing with prac��oners able to offer an immersive experience. Processes to re-emphasise the purpose of WWOOFing have con�nued into the current opera�ng year. Trustees remain aware that poten�al issues could remain but believe reasonable measures have been taken to ensure that as currently presented and operated WWOOFing should not be considered to be impacted by revised Na�onal Minimum Wage legisla�on
Interna�onal
Since Brexit UK border control issues have become more significant for WWOOF UK with the loss of free movement into the UK for EU/EEA na�onals. During the year there were a few reports of WWOOFers having difficul�es entering the UK, but no significant increase in overall numbers. Indeed, there seems to have been fewer problems in previous years. Although trustees con�nued to consider how to respond to this issue progress was limited, partly due to a lack of certainty as to how to proceed and where to obtain appropriate advice, but also because of the need to priori�se other pressing issues. However, trustees did agree to some revisions to the advice on entering the UK provided on WWOOF UK’s web pla�orm.
Co-ordinator Scarle� Penn con�nues as a trustee of FoWO. As a Co-ordinator and WWOOF UK representa�ve Scarle� a�ended the biennial FoWO interna�onal mee�ng in Canada. Scarle� provided a very full and helpful report on the mee�ng for trustees.
During the year it became apparent that WWOOF Ireland was not content with the exis�ng arrangements, agreed on an informal basis and in force for a number of years, regarding the registra�on of Northern Ireland hosts with WWOOF UK and WWOOF Ireland. In par�cular, WWOOF Ireland trustees felt that the ‘Good Friday’ poli�cal agreement, nego�ated by the UK and Irish governments in 1998, was in conflict with FoWO’s policy of se�ng up na�onal WWOOF organisa�ons and memberships on the basis of recognised interna�onal boundaries. As such the dispute was largely one between FoWO and WWOOF Ireland rather than one between WWOOF UK and WWOOF Ireland. Scarle� as Co-ordinator led on this issue and consulted trustees for advice. At the �me of wri�ng the issue is ongoing. WWOOF UK’s posi�on remains that this is largely a ma�er for FoWO to resolve. There are no financial
Charity No. 1126220 in England and Wales, Charity No. SC045524 in Scotland Company No. 02852470 incorporated in England (limited by guarantee) Accoun�ng period: 1.4.2023 – 31.3.2024
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Annual Report and Accounts 2024 WWOOF (WORLDWIDE OPPORTUNITIES ON ORGANIC FARMS)
issues for WWOOF UK as the number of Northern Irish hosts is about 2% of the total. However, trustees do take the view that as UK legisla�on applies in Northern Ireland it is important that all Northern Irish hosts, even if wishing to register with WWOOF Ireland, must also register with WWOOF UK. This is so WWOOF UK can communicate any legisla�ve and other UK based changes that might impact Northern Irish hosts.
Mee�ngs
Trustees con�nue to meet regularly with Scarlet Penn as Coordinator also in a�endance. Monthly mee�ngs are held online. Two in person mee�ngs were held in the year. The Staff Team also meets regularly online.
The AGM was held in Bristol in October a�ended by about 30 members.
Safeguarding, Insurance and Complaints
WWOOF UK’s safeguarding policy was revisited during the year and approved by trustees. The revision was undertaken in accordance with Charity Commission guidance that revision be undertaken at least every three years. Thanks are due to ex-trustee David Beaton for leading on this task. Safeguarding and ‘Sexual and Gender Based Violence’ training was provided during the year. No significant safeguarding issues were recorded during the year. WWOOF UK agreed to join the FoWO insurance scheme for WWOOFers from June. The Co-ordinator con�nued to deal with complaints supported on occasion as necessary by trustees. There were no complaints which required the considera�on of all trustees during the year.
Outlook
As reported above, the future of the Co-ordinator role was unresolved as of March 2024. By way of update, following further discussions Scarle� Penn decided during the summer to step down from the Co-ordinator posi�on she has held for 17 years. Scarle� is not leaving WWOOF UK but moving to a new role assuming responsibility for promo�on and related tasks. Trustees, current and past, are indebted to Scarle� for steering WWOOF through many storms, not least those that threatened to engulf the organisa�on in the last year. Scarle�’s commitment, passion and loyalty to WWOOF is unques�onable and we are fortunate that she will con�nue to work with the organisa�on.
Scarle�’s replacement as Co-ordinator is Harriet Knight who was appointed in October 2024. Harriet is currently working alongside Scarle� and will take on the role in full from January 2025.
Charity No. 1126220 in England and Wales, Charity No. SC045524 in Scotland Company No. 02852470 incorporated in England (limited by guarantee) Accoun�ng period: 1.4.2023 – 31.3.2024
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Annual Report and Accounts 2024 WWOOF (WORLDWIDE OPPORTUNITIES ON ORGANIC FARMS)
In addi�on to appoin�ng a new Co-ordinator we have also undertaken the recruitment of new trustees. A number of poten�al trustees have been a�ending mee�ngs since summer 2024 and four will be standing for elec�on as full trustees at the 2024 AGM.
With a new Co-ordinator, an extremely capable and experienced staff team, new trustees and a strong financial posi�on WWOOF UK can look ahead with op�mism. There remains much to be done, especially clarifying our future priori�es by revisi�ng and upda�ng our strategic plan. There also remain issues to resolve, as highlighted in this report.
In looking ahead we need to look at the wider context in which we operate. There are a huge range of issues that impact on WWOOFing and are of interest to our members, hosts and WWOOFers alike. It is impossible to list them all but food quality and security, health and well-being, evolving farming and growing systems, social jus�ce and access to land and resources are some of the most per�nent. Above all these looms catastrophic climate change and the threat it poses to farming and growing and the wider ecosystem. It is how WWOOF UK interacts with this, and so many other issues, that are likely to feature as it develops and grows over the next few years.
Charity No. 1126220 in England and Wales, Charity No. SC045524 in Scotland Company No. 02852470 incorporated in England (limited by guarantee) Accoun�ng period: 1.4.2023 – 31.3.2024
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Annual Report and Accounts 2024 WWOOF (WORLDWIDE OPPORTUNITIES ON ORGANIC FARMS)
Company Informa�on
WWOOF (WORLD WIDE OPPORTUNITIES ON ORGANIC FARMS)
COMPANY INFORMATION
31[ st ] March 2024
| INCORPORATED | England on 10 September 1993 |
|---|---|
| COMPANY NUMBER | 02852470 (Limited by Guarantee) |
| CHARITY NUMBER | 1126220 in England and Wales SC045524 in Scotland |
| DIRECTORS | Tony Chalcra� David Beaton (resigned April 2024) Ma�hew Pumphrey (resigned October 2023) Andrea Chandler (resigned April 2024) Ruth Bergan (resigned May 2024) Amrit Sachar (appointed April 2024) Susan Moores (appointed May 2024) |
| COMPANY SECRETARY | Tony Chalcra� Ruth Bergan (resigned May 2024) |
| REGISTERED OFFICE | 61 Bridge Street, Kington, Herefordshire, HR5 3DJ |
| BANKERS | The Co-opera�ve Bank Plc, P.O. Box 250, Skelmersdale, WN8 6WT. |
| INDEPENDENT EXAMINER | Salman Maqbool (FCA), Adam Accoun�ng Services Ltd, Gloucester House, 399 Silbury Boulevard, Milton Keynes MK9 2AH |
Charity No. 1126220 in England and Wales, Charity No. SC045524 in Scotland Company No. 02852470 incorporated in England (limited by guarantee) Accoun�ng period: 1.4.2023 – 31.3.2024
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Annual Report and Accounts 2024 WWOOF (WORLDWIDE OPPORTUNITIES ON ORGANIC FARMS)
Objec�ves and Ac�vi�es
WWOOF (World Wide Opportuni�es on Organic Farms) commonly known as ‘WWOOF’ was established in 1971. It operates as a charity in the not-for-profit sector and is an independent organisa�on. Staff work remotely and part �me across the week, with Thursdays as the common working day.
Objec�ves
The objec�ves of WWOOF (World Wide Opportuni�es on Organic Farms) are to advance the educa�on of the public in the principles of sustainable living and especially of organic farming and gardening by facilita�ng immersive learning experiences between prac��oners and visitors seeking to learn.
In order to help more people learn about and experience these low-impact ways of living, WWOOF needs to facilitate more people ge�ng out onto the land, and recruit new hosts to enable this to happen. We welcome visitors from all around the world but are par�cularly keen to a�ract more from the UK, as they are then learning about the seasons, climates, crops and soils of their own land.
WWOOF regularly reinforces the basis of the experience by way of comprehensive informa�on on the website, reminders on social media and by being as clear as possible on instruc�ons to new members. We also con�nue to raise our visibility by collabora�ng with other appropriate organisa�ons and a�ending global and regional WWOOF conferences.
The trustees are aware of guidance issued by the Charity Commission on public benefit.
Charity No. 1126220 in England and Wales, Charity No. SC045524 in Scotland Company No. 02852470 incorporated in England (limited by guarantee) Accoun�ng period: 1.4.2023 – 31.3.2024
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Annual Report and Accounts 2024
WWOOF (WORLDWIDE OPPORTUNITIES ON ORGANIC FARMS)
Financial Review
The Statement of Financial Ac�vi�es shows a net surplus of £38,404 rela�ng to funds for 2023/24.
Unrestricted funds carried forward at 31 March 2024 are £38,404.
We are therefore confident we have sufficient reserves carried forward in excess of our reserve requirements.
Reserves Policy
The Board of Trustees has examined the charity’s requirements for reserves in light of the main risks to the organisa�on. It has established a policy whereby the unrestricted funds not commi�ed or invested in tangible fixed assets held by the charity should be 65% of last year’s actual expenditure. The reserves are needed to meet the working capital requirements of the charity and the Board of Trustees are confident that at this level they would be able to con�nue the current ac�vi�es of the charity in the event of a significant drop in funding.
Charity No. 1126220 in England and Wales, Charity No. SC045524 in Scotland Company No. 02852470 incorporated in England (limited by guarantee) Accoun�ng period: 1.4.2023 – 31.3.2024
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Annual Report and Accounts 2024 WWOOF (WORLDWIDE OPPORTUNITIES ON ORGANIC FARMS)
Structure, Governance and Management
Governing Document
WWOOF (World Wide Opportuni�es on Organic Farms) is a charitable company limited by guarantee, established originally in 1971 and then incorporated as a company limited by guarantee in 1993. The company was established under a Memorandum of Associa�on, which sets out the objects and powers of the charitable company and is governed by its Ar�cles of Associa�on. The company has had two changes of name and the latest change was registered by Companies House on 9 October 2001. WWOOF was entered in the Sco�sh Charity Register on 27 March 2015. Members support the aims of the organisa�on and are invited to the Annual General Mee�ng. Members elect the Trustees who are also Company Directors. In the event of the company being wound up, members are required to contribute an amount not exceeding £1.
Recruitment and Appointment of Trustees
The directors of the company are also charity trustees for the purposes of charity law. Under the requirements of the Memorandum and Ar�cles of Associa�on, the members at the AGM can accept the re�rement of those directors who wish to re�re and can elect persons to be directors to fill the vacancies arising.
The focus of the organisa�on’s work is to enable members of the public to gain experience of organic farming and gardening by visi�ng our host farms. The directors seek to ensure that our members’ needs are appropriately considered through the range of experience amongst the directors. To enhance the poten�al pool of directors, the charity con�nually seeks to iden�fy poten�al new trustees relevant to the nature of the work.
Experience of being an ac�ve WWOOFer or host is well represented amongst the directors.
Trustee Induc�on and Training
New Trustees are invited to a�end one or more Council mee�ngs (see below) and, if interested, are encouraged to join the Council by becoming a Trustee.
Risk Management
The Trustees receive regular financial reports from the member of staff responsible for financial management. A formal risk assessment was scheduled to be carried out by trustees in advance of the start of the financial year in February/March 2020, but the impact of COVID-19 meant this was not completed un�l July/August. The assessment indicated that the majority of the charity’s ac�vi�es presented an acceptable risk. Where this was not the
Charity No. 1126220 in England and Wales, Charity No. SC045524 in Scotland Company No. 02852470 incorporated in England (limited by guarantee) Accoun�ng period: 1.4.2023 – 31.3.2024
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Annual Report and Accounts 2024 WWOOF (WORLDWIDE OPPORTUNITIES ON ORGANIC FARMS)
case, means of managing the risk were iden�fied and implemented. All procedures are periodically reviewed to ensure they con�nue to meet the needs of the charity.
Hosts are strongly encouraged to carry out their own risk assessment of each visi�ng volunteer. Guidance on preparing these is given on the website.
Organisa�onal structure
WWOOF has a Council which meets three �mes a year and is responsible for the strategic direc�on and policy of the charity. The Council consists of the trustees and Scarle� Penn (WWOOF UK Co-ordinator / Chief Execu�ve) and the mee�ngs o�en include other members of staff and observers. Addi�onally, Trustees meet virtually, usually on a monthly basis, in between Council mee�ngs.
Day-to-day responsibility for the provision of the services rests with the staff team, overseen by Co-ordinator / Chief Execu�ve Scarle� Penn. She ensures the charity delivers the services specified in the Opera�onal, Development and Strategic Plans. She has responsibility for the day-to-day opera�onal management of the service, individual supervision of the staff team and ensuring that the team con�nues to develop their skills and working prac�ces in line with good prac�ce. This is monitored through regular supervision with one trustee and reports to each Council mee�ng.
Related par�es
There were no related party transac�ons.
Charity No. 1126220 in England and Wales, Charity No. SC045524 in Scotland Company No. 02852470 incorporated in England (limited by guarantee) Accoun�ng period: 1.4.2023 – 31.3.2024
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Annual Report and Accounts 2024
WWOOF (WORLDWIDE OPPORTUNITIES ON ORGANIC FARMS)
Examina�on of the Accounts
As the charity’s income was under £250,000 the Trustees dispensed with an audit of the financial statements and instructed that they be independently examined.
This report has been prepared in accordance with the special provision of Part 15 of the Companies Act 2006 rela�ng to small companies.
Charity No. 1126220 in England and Wales, Charity No. SC045524 in Scotland Company No. 02852470 incorporated in England (limited by guarantee) Accoun�ng period: 1.4.2023 – 31.3.2024
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Annual Report and Accounts 2024
WWOOF (WORLDWIDE OPPORTUNITIES ON ORGANIC FARMS)
Independent examiner's report to the trustees of World Wide Opportuni�es on Organic Farms
| Report to the trustees/ members of |
WWOOF (World Wide Opportuni�es on Organic Farms) |
|---|---|
| On accounts for the year ended |
31 March 2024 |
| Charity number | 1126220 England and Wales SC0445524 (Scotland) |
| Set out on pages | 17 - 29 I report to the charity trustees on my examina�on of the accounts of the Company for the year ended 31 March 2024. |
| Responsibili�es and basis of report |
As the trustees of the Company (and also its directors for the purposes of company law) you are responsible for the prepara�on of the accounts in accordance with the requirements of the Chari�es and Trustee Investment (Scotland) Act 2005 (‘the 2005 Act’), the Chari�es Accounts (Scotland) Regula�ons 2006 (as amended) and the Companies Act 2006 (‘the 2006 Act’). You are sa�sfed that the accounts of the Company are not required by charity or company law to be audited and have chosen instead to have an independent examina�on. |
| Having sa�sfed 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 examina�on, I report in respect of my examina�on of the Company’s accounts carried out under sec�on 44 (1) (c) of the 2005 Act and sec�on 145 of the Chari�es Act 2011 (‘the 2011 Act’). In carrying out my examina�on I have followed the requirements of Regula�on 11 of the Chari�es Accounts (Scotland) Regula�ons 2006 (as amended) and the Direc�ons given by the Charity Commission under sec�on 145(5)(b) of the 2011 Act. |
|
| Independent Examiner’s Statement |
Since the Company is required by company law to prepare its accounts on an accruals basis and is registered as a charity in Scotland your examiner must be a member of a body listed in Regula�on 11(2) of the Chari�es Accounts (Scotland) Regula�ons 2006 (as amended). I can confrm that I am qualifed to undertake the examina�on because I am a registered member of The Ins�tute of Chartered Accountants in England and Wales which is one of the listed bodies. |
Charity No. 1126220 in England and Wales, Charity No. SC045524 in Scotland Company No. 02852470 incorporated in England (limited by guarantee) Accoun�ng period: 1.4.2023 – 31.3.2024
15
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WWOOF (WORLDWIDE OPPORTUNITIES ON ORGANIC FARMS)
| I have completed my examina�on. I confrm that no ma�ers have come to my a�en�on in connec�on with the examina�on giving me cause to believe that in any material respect: 1. accoun�ng records were not kept as required by sec�on 386 of the 2006 Act and Regula�on 4 of the 2006 Accounts Regula�ons; or 2. the accounts do not accord with those records with the accoun�ng requirements of Regula�on 8 of the Chari�es Accounts (Scotland) Regula�ons 2006; or 3. the accounts do not comply with the accoun�ng requirements of sec�on 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a ma�er considered as part of an independent examina�on; or 4. The accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Prac�ce for accoun�ng and repor�ng by chari�es [applicable to chari�es preparing their accounts in accordance with the Financial Repor�ng Standard applicable in the UK and Republic of Ireland (FRS 102)]. |
|
|---|---|
| I have no concerns and have come across no other ma�ers in connec�on with the examina�on to which a�en�on should be drawn in this report in order to enable a proper understanding of the accounts to be reached. |
|
| Signed | Salman Maqbool |
| Name | Salman Maqbool |
| Registered Body | ICAEW |
| Relevant professional qualifca�on |
FCA |
| Address | Gloucester House, 399 Silbury Boulevard, Milton Keynes, MK9 2AH |
| Date | 7th December 2024 |
Charity No. 1126220 in England and Wales, Charity No. SC045524 in Scotland Company No. 02852470 incorporated in England (limited by guarantee) Accoun�ng period: 1.4.2023 – 31.3.2024
16
Annual Report and Accounts 2024 WWOOF (WORLDWIDE OPPORTUNITIES ON ORGANIC FARMS)
- Statements of Financial Ac�vi�es (SoFA) year ended 31 March 2024
| Unrestricted funds |
Restricted income funds |
Total this year | Total last year | ||
|---|---|---|---|---|---|
| Incoming resources |
£ | £ | £ | £ | |
| Voluntary income: donations and legacies |
note 3 | 2,668 | 0 |
2,668 |
19,863 |
| Investments | note 4 | 3,935 | 0 |
3,935 |
1,179 |
| Charitable activities |
note 5 | 146,079 | 10,612 |
156,691 |
97,036 |
| Total incoming resources |
152,682 | 10,612 |
163,294 |
118,078 |
|
| Resources expended |
|||||
| Charitable activities |
note 6 | 114,278 | 10,612 |
124,890 |
92,102 |
| Total resources expended |
114,278 | 10,612 |
124,890 |
92,102 |
|
| Net movement in funds |
38,404 | 0 |
38,404 |
25,976 |
|
| Reconciliation of funds |
|||||
| Total funds brought forward 1.4.23 |
199,805 | 6,558 |
206,363 |
180,387 |
|
| Total funds carried forward 31.3.24 |
238,209 | 6,558 |
244,767 |
206,363 |
The charity has no other recognised gains or losses other than those included in the accounts.
The Roy and Irma Cook restricted income fund referred to in the main report is made up of £5,500 (2023: £5,500) for the benefit of future users, £390 (2023: £390) relates to Chris�ane Schmidt Grant, and £500 relates to the Rosanna Pearson Trust dona�on (2023: £500).
Charity No. 1126220 in England and Wales, Charity No. SC045524 in Scotland Company No. 02852470 incorporated in England (limited by guarantee) Accoun�ng period: 1.4.2023 – 31.3.2024
17
Annual Report and Accounts 2024 WWOOF (WORLDWIDE OPPORTUNITIES ON ORGANIC FARMS)
Balance Sheet as at 31 March 2024
| 2024 | 2023 | |||
|---|---|---|---|---|
| £ | £ | |||
| Fixed assets | note 12 | 286 | 163 | |
| Current assets | ||||
| Debtors and payments in advance |
note 13 | 14,012 | 475 | |
| Cash at bank and in hand |
238,864 | 208,708 | ||
| TOTAL CURRENT ASSETS |
252,876 | 209,183 | ||
| Creditors: amounts falling due within one year |
note 14 | 8,395 | 2,983 | |
| NET CURRENT ASSETS |
244,481 | 206,200 | ||
| NET ASSETS | 244,767 | 206,363 | ||
| FUNDS OF THE CHARITY |
||||
| Restricted income funds |
note 15 | 6,558 | 6,558 | |
| Unrestricted funds |
238,209 | 199,805 | ||
| TOTAL FUNDS | 244,767 | 206,363 |
Charity No. 1126220 in England and Wales, Charity No. SC045524 in Scotland Company No. 02852470 incorporated in England (limited by guarantee) Accoun�ng period: 1.4.2023 – 31.3.2024
18
Annual Report and Accounts 2024
WWOOF (WORLDWIDE OPPORTUNITIES ON ORGANIC FARMS)
Trustees' responsibili�es
The company was en�tled to exemp�on from audit in accordance with sec�on 477 of the Companies Act 2006 rela�ng to small companies.
The members have not required the company to obtain an audit of the accounts for the year in ques�on in accordance with sec�on 476 of the Companies Act 2006.
The directors acknowledge their responsibili�es for complying with the requirements of the Companies Act with respect to accoun�ng records and the prepara�on of accounts. These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP. The trustees declare that they have approved the trustees’ report (including director’s report) above.
Signed on behalf of all the charity’s trustees/directors
ANTHONY CHALCRAFT SECRETARY 7th December 2024
Charity No. 1126220 in England and Wales, Charity No. SC045524 in Scotland Company No. 02852470 incorporated in England (limited by guarantee) Accoun�ng period: 1.4.2023 – 31.3.2024
19
Annual Report and Accounts 2024 WWOOF (WORLDWIDE OPPORTUNITIES ON ORGANIC FARMS)
Notes to the Financial Statements for the year ended 31 March 2024
1 Accoun�ng Policies
The principal accoun�ng policies adopted, judgements and key sources of es�ma�on uncertainty in the prepara�on of the financial statements are as summarised below. They have been applied consistently throughout the year and in the preceding year.
Basis of accoun�ng
These accounts have been prepared under the historical cost conven�on with items recognised at cost or transac�on value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with the Statement of Recommended Prac�ce: Accoun�ng and Repor�ng by Chari�es preparing their accounts in accordance with the Financial Repor�ng Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with the Chari�es Act 2011. The charity cons�tutes a public benefit en�ty as defined by FRS 102.
Change of accoun�ng policy
The accounts present a true and fair view and no changes have been made to the accoun�ng policies adopted in the year end accounts. There were no changes made as a result of adop�ng FRS 102 in the accounts prepared.
Changes to accoun�ng es�mates
No changes to accoun�ng es�mates have occurred in the repor�ng period.
Fund Accoun�ng
Unrestricted funds are available for use at the discre�on of the trustees in furtherance of the general objec�ves of the charity. Restricted funds are spent according to the terms specified by the donor.
Recogni�on of income
These are included in the Statement of Financial Ac�vi�es (SoFA) when:
-
the charity becomes en�tled to the resources;
-
it is more likely than not that the trustees will receive the resources;
-
the monetary value can be measured with sufficient reliability.
Charity No. 1126220 in England and Wales, Charity No. SC045524 in Scotland Company No. 02852470 incorporated in England (limited by guarantee) Accoun�ng period: 1.4.2023 – 31.3.2024
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Annual Report and Accounts 2024 WWOOF (WORLDWIDE OPPORTUNITIES ON ORGANIC FARMS)
Ofse�ng
There has been no offse�ng of assets and liabili�es, or income and expenses, unless required or permi�ed by the FRS 102 SORP or FRS 102.
Grants and dona�ons
Grants and dona�ons are only included in the SoFA when the general income recogni�on criteria are met (5.10 to 5.12 FRS102 SORP). Grants and dona�ons are only included in the SoFA when the general income recogni�on criteria are met (5.10 to 5.12 FRS102 SORP). In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as en�tlement to the grant only occurs when the performance related condi�ons are met (5.16 FRS 102 SORP).
Support costs
The charity has incurred expenditure on support costs.
Volunteer help
The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Income from membership subscrip�ons
Membership subscrip�ons which give a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable ac�vi�es.
Liability recogni�on
Liabili�es are recognised where it is more likely than not that there is a legal or construc�ve obliga�on commi�ng the charity to pay out resources and the amount of the obliga�on can be measured with reasonable certainty.
Governance and support costs
Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regula�on and good prac�ce.
Charity No. 1126220 in England and Wales, Charity No. SC045524 in Scotland Company No. 02852470 incorporated in England (limited by guarantee) Accoun�ng period: 1.4.2023 – 31.3.2024
21
Annual Report and Accounts 2024 WWOOF (WORLDWIDE OPPORTUNITIES ON ORGANIC FARMS)
Grants with performance condi�ons
Where the charity gives a grant with condi�ons for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.
Redundancy cost
The charity made no redundancy payments during the repor�ng period.
Creditors
The charity has creditors which are measured at se�lement amounts less any trade discounts.
Foreign currencies
Transac�ons in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transac�on. Exchange differences are taken into account in arriving at the opera�ng result.
Tangible fxed assets for use by charity
Fixed assets (excluding investments) are stated at cost less accumulated deprecia�on.
Deprecia�on is provided at rates calculated to write off the cost of each asset over its es�mated useful life.
Office Equipment
33.33% reducing balance
Debtors
Debtors (including trade debtors and loans receivable) are measured on ini�al recogni�on at se�lement amount a�er any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other considera�on expected to be received.
Charity No. 1126220 in England and Wales, Charity No. SC045524 in Scotland Company No. 02852470 incorporated in England (limited by guarantee) Accoun�ng period: 1.4.2023 – 31.3.2024
22
Annual Report and Accounts 2024 WWOOF (WORLDWIDE OPPORTUNITIES ON ORGANIC FARMS)
Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisi�on or opening of the deposit or similar account.
Reconcilia�on with previous generally accepted accoun�ng prac�ce
During the prepara�on of this set of accounts considera�on was made to reflect changes in GAAP to funds as determined under FRS 102. It was iden�fied as stated in the Accoun�ng Policy sec�on above, no material changes were needed to be made.
2 Legal Status
The company is limited by guarantee and therefore has no share capital. In the event of the company being wound up and the liabili�es and winding up expenses being in excess of assets, the liability of each member is limited to £1.
3 Dona�ons and Legacies
| Unrestricted Funds |
Restricted Funds |
Total funds | Prior Year | |
|---|---|---|---|---|
| £ | £ | £ | £ | |
| Donations and gifts | 2,668 | - |
2,668 |
2,862 |
| Legacies | - | - |
- |
17,001 |
| TOTAL | 2,668 | - |
2,668 |
19,863 |
4 Investment income
Investment income arises from interest bearing deposit accounts.
Charity No. 1126220 in England and Wales, Charity No. SC045524 in Scotland Company No. 02852470 incorporated in England (limited by guarantee) Accoun�ng period: 1.4.2023 – 31.3.2024
23
Annual Report and Accounts 2024 WWOOF (WORLDWIDE OPPORTUNITIES ON ORGANIC FARMS)
5 Income from charitable ac�vi�es
| Unrestricted funds |
Restricted income funds |
Total | Prior Year | |
|---|---|---|---|---|
| 2024 | 2024 |
2024 |
2023 | |
| £ | £ | £ | £ | |
| Income from members' subscriptions |
116,705 | 0 |
116,705 |
82,911 |
| Income from host subscriptions | 29,374 | 0 |
29,374 |
14,125 |
| Income from Insurance | 0 | 10,612 |
10,612 |
0 |
| Total | 146,079 | 10,612 |
156,691 |
97,036 |
6 Resources expended on charitable ac�vi�es
| Unrestricted funds |
Restricted funds |
Total funds | Prior year funds |
||
|---|---|---|---|---|---|
| 2024 | 2024 |
2024 |
2023 |
||
| £ | £ | £ | £ | ||
| Governance costs | Note 7 | 1,144 | 0 |
1,144 |
1,053 |
| Staff costs | Note 8,9 | 69,558 | 0 |
69,558 |
76,386 |
| General expenses | 17,209 | 0 |
17,209 |
8,663 |
|
| IT - Hostingfrom FoWo | 26,367 | 0 |
26,367 |
6,000 |
|
| Insurance | 0 | 10,612 |
10,612 |
0 |
|
| Total | 114,278 | 10,612 |
124,890 |
92,102 |
7 Governance Costs
| 2024 | 2023 |
|
|---|---|---|
| £ | £ | |
| Governance: Independent Examiners Fees | 1,144 | 1,053 |
| TOTAL | 1,144 | 1,053 |
Charity No. 1126220 in England and Wales, Charity No. SC045524 in Scotland Company No. 02852470 incorporated in England (limited by guarantee) Accoun�ng period: 1.4.2023 – 31.3.2024
24
Annual Report and Accounts 2024 WWOOF (WORLDWIDE OPPORTUNITIES ON ORGANIC FARMS)
8 Staff Costs
| 2024 | 2023 |
||
|---|---|---|---|
| £ | £ | ||
| Gross wages | 67,427 | 74,673 |
|
| Pension costs (defined contributionpensionplan) |
note 9 | 2,131 | 1,713 |
| Total staff costs | 69,558 | 76,386 |
No employee had emoluments in excess of £60,000 (2022/23 nil). The charity trustees were not paid or received any other benefits from employment with WWOOF in the year or in 2023. No charity Trustee received payment for professional services supplied to the charity (2022/23 nil)
9 Defined Contribu�on pension scheme
In 2024 a defined contribu�on for £2,131 (2022/23: £1,713.40) was recognised in SOFA as an expense. The defined contribu�on was allocated 100% against unrestricted funds.
10 Average head count in the year
The average monthly number of full �me equivalent employees (including casual and part �me staff) during the year was as follows:
| 2024 | 2023 |
|
|---|---|---|
| Co-ordinator | 1 | 1 |
| Fundraising/ PR / Outreach | 1 | 1 |
| Administration | 1 | 1 |
| Total | 3 | 3 |
11 Corpora�on Tax
WWOOF is exempt from tax on income and gains falling within sec�on 505 of the Taxes Act 1988 or sec�on 252 of the Taxa�on of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
Charity No. 1126220 in England and Wales, Charity No. SC045524 in Scotland Company No. 02852470 incorporated in England (limited by guarantee) Accoun�ng period: 1.4.2023 – 31.3.2024
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Annual Report and Accounts 2024 WWOOF (WORLDWIDE OPPORTUNITIES ON ORGANIC FARMS)
12 Tangible fixed assets
| Fixtures and Machinery |
||
|---|---|---|
| Cost | £ | |
| At 31 March 2023 | 1,233 | |
| Additions | 411 | |
| At 31 March 2024 | 1,644 | |
| Depreciation | ||
| At 31 March 2023 | 1,070 | |
| Charge foryear | 288 | |
| At 31 March 2024 | 1,358 | |
| Net book value | ||
| At 31 March 2023 | 163 | |
| At 31 March 2024 | 286 |
Charity No. 1126220 in England and Wales, Charity No. SC045524 in Scotland Company No. 02852470 incorporated in England (limited by guarantee) Accoun�ng period: 1.4.2023 – 31.3.2024
26
Annual Report and Accounts 2024 WWOOF (WORLDWIDE OPPORTUNITIES ON ORGANIC FARMS)
13 Debtors and prepayments
| 2024 | 2023 | |
|---|---|---|
| £ |
£ | |
| Prepayments and accrued income | 14,012 | 474 |
| TOTAL | 14,012 | 474 |
14 Creditors and accruals
| 2024 | 2023 |
|
|---|---|---|
| £ | £ | |
| Accruals | 894 | 870 |
| Other creditors | 7501 | 2,113 |
| TOTAL | 8395 | 2,983 |
Charity No. 1126220 in England and Wales, Charity No. SC045524 in Scotland Company No. 02852470 incorporated in England (limited by guarantee) Accoun�ng period: 1.4.2023 – 31.3.2024
27
Annual Report and Accounts 2024
WWOOF (WORLDWIDE OPPORTUNITIES ON ORGANIC FARMS)
15 Charity funds
* Key: R - restricted income funds, including special trusts, of the charity; U - unrestricted funds
| Fund names | Type R or UR | Purpose and Restrictions |
Fund balances brought forward |
Income | Expenditure | Transfers | Gains/Losses | Fund balances carried forward |
|---|---|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | £ | |||
| Christiane Schmidt Bursary | R | Charitable activity | 390 | 0 |
0 |
0 |
0 |
390 |
| Royand Irma Cook Fund | R | Donations | 5000 | 0 |
0 |
0 |
0 |
5000 |
| Rosanna Pearson Trust | R | Donations | 500 | 0 |
0 |
0 |
0 |
500 |
| General donations | R | Donations | 668 | 0 |
0 |
0 |
0 |
668 |
| LesleyGorskylegacy | UR | Donations | 42,001 | 0 |
0 |
0 |
0 |
42,001 |
| WWOOF UK | UR | Charitable activity | 145,374 | 146,079 |
114,278 |
0 |
0 |
177,175 |
| WWOOF UK | UR | Donations | 6,535 | 2,668 |
0 |
0 |
0 |
9,203 |
| WWOOF UK | UR | Investments | 3,635 | 3,935 |
0 |
0 |
0 |
7,570 |
| WWOOF UK | UR | Non-tradingincome | 1,998 | 0 |
0 |
0 |
0 |
1,998 |
| General | UR | Other trading activities |
263 | 0 |
0 |
0 |
0 |
263 |
| Other funds(balancingfigure) | N/A | N/A | 0 | 0 |
0 |
0 |
0 |
0 |
| Total funds as per balance sheet |
206,363 | 152,682 |
114,278 |
- |
- |
244,767 |
Charity No. 1126220 in England and Wales, Charity No. SC045524 in Scotland Company No. 02852470 incorporated in England (limited by guarantee)
Accoun�ng period: 1.4.2023 – 31.3.2024
28
Annual Report and Accounts 2024 WWOOF (WORLDWIDE OPPORTUNITIES ON ORGANIC FARMS)
16 Transac�ons with trustees and related par�es
None of the trustees have been paid any remunera�on or received any other benefits from an employment with their charity or a related en�ty.
17 Trustees’ Expenses
| Type of expenses reimbursed |
2024 | 2023 |
|---|---|---|
| £ | £ | |
| Telephone | 0 | 11 |
| Travel | 179 | 212 |
| TOTAL | 179 | 223 |
Charity No. 1126220 in England and Wales, Charity No. SC045524 in Scotland Company No. 02852470 incorporated in England (limited by guarantee) Accoun�ng period: 1.4.2023 – 31.3.2024
29