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2024-03-31-accounts

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Charity registration number 1132403
Company registration number 06927124 (England and Wales)
THE MUDLARKS COMMUNITY
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
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THE M S COMMUNITY

CONTE

port

t examiner's report

of financial activities

Balance sheet

Statement of cash flows

Notes to the accounts

25

THE MUDLARKS COMMUNITY

TRUSTEES' REPORT (INCLUDING DIRECTORS’ REPORT) EAR ENDED 31 MARCH 2024

resent their annual report and financial statements for the year ended 31 March 2024.

tatements have been prepared in accordance with the accounting policies set out in note 1 to the ments and comply with the charitable company's Memorandum and Articles of Association, the ct 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice harities preparing their accounts in accordance with the Financial Reporting Standard applicable in public of Ireland (FRS 102) (effective 1 January 2019)". d activities company's objects are to relieve the needs of adults with learning difficulties and mental health Hertfordshire area. The objects are delivered through the provision of a community garden facility ation, training, therapy and social development; 2 community gardening teams; a café in the heart roviding training and employment for adults with learning disabilities; a woodland centre at

harity udlarks are: omote health and wellbeing through offering social and therapeutic horticulture, training and work rtunities to young people and adults with learning disabilities and mental health concerns, enabling le of all abilities to learn and work together. ovide facilities in Hertfordshire including, but not limited to, horticultural sites and a working café for se by vulnerable young people and adults who have need of such facilities with the object of ng confidence and increasing self-worth, reducing isolation and loneliness. velop the social and work related skills of people with learning disabilities and mental health rns through the provision of therapy, training, meaningful work experience and employment rtunities to help integrate people into their community. ovide opportunities for volunteers and those seeking work experience at, but not limited to, a café horticultural environment. To raise awareness of learning disabilities and mental health concerns, and help integrate people with learning disabilities into their community through our community-based projects, as well as providing opportunities for local organisations, schools and colleges to access and utilise our facilities. To raise the awareness of the need to protect and conserve our environment.

jectives for the year continue our horticulture provision at 5 days a week, and fill all vacancies in order to be able to provide places more learning disabled gardeners.

increase training spaces by finding employment for our disabled café staff at other local business.

increase café trading in order to fund further learning disabled staff training places and mentor support. raise sufficient funds to remain sustainable. increase the woodland centre provision to more schools, and adults with learning disabilities. continue to plant and maintain the public gardens in Hertford through our Larking About team’s work, for the asure and benefit of the whole community.

support the elderly in our community through the work of the Special Branch team of gardeners. To find land for our polytunnels where learning disabled gardeners can grow for the café throughout the year.

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HE ARKS COMMUNITY

US REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) R AR ENDED 31 MARCH 2024

rateg chieving objectives e cha resses its aims by: aware of the needs of our community and responding directly to these needs. ing training and horticultural therapy in a community allotment for adults with learning disabilities tal health concerns. ing training and employment for adults with learning disabilities and mental health concerns in the ng volunteers on and off site.

g work experience to students and volunteers through our gardening service and café. ng local organisations in projects.

ing opportunities for schools and colleges to access our provision.

blic statement e tru nfirm that they have complied with the duty in Section 4 of the Charities Act 2006 to have regard the C ommission’s general guidance on public benefit. Mudlarks is a thriving community allotment and fé, b principles of equal opportunities and environmental awareness. We are open to people of all ilities age the participation of volunteers, and provide opportunities for a marginalised group of people th lea abilities, mental health issues, and physical disabilities.

activities | activities have continued to develop and the café is delivering training and work experience to sing number of people.

t for the year was to benefit a larger group of people in our community. We have achieved this through: filling all our allotment site vacancies with learning disabled people; involving our gardening teams in public open spaces though our Larking About work; providing a service for the elderly who can no longer manage and maintain their own gardens through our Special Branch team; providing more training places for new learning disabled staff at our café. easing the number of people attending our forest school at Panshanger.

Cctivities tment site and the café have provided much needed care and support for extremely vulnerable increased footfall and developed menus, ensuring a strong customer base to support the training ur learning disabled staff. Awards were held for the café staff and gardeners, celebrating their achievements. ork on designing a new community garden in Bengeo, as part of the Bengeo Plan. Volunteers from ed to clear the site of weeds. t planted several tulip bulbs in the castle rose gardens which came up beautifully in the spring.

d Centre at Panshanger Park now provides 3 days a week for schools and 4 adults with learning

able to offer forest school sessions in the school holidays, thus providing respite for families during

ity art gallery has continued to bring artists to the café.

our café music nights on the last Friday of each month, bringing our musical community together evening activities for our learning disabled participants.

ardens are glorious thanks to the hard work of the Larking About gardeners and are much admired

our Greater Anglia partnership at East Herts station, we provided plants for all the station planters them in order to improve the station environment.

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DLARKS COMMUNITY

S' REPORT (CONTINUED)(INCLUDING DIRECTORS’ REPORT) YEAR ENDED 31 MARCH 2024

ctivities (continued) t team restored the bike shed, encouraging more people to travel by bike. ch expanded to include 2 housing association gardens, ensuring that vulnerable residents have nice njoy.

yor of Hertford visited and chose Mudlarks as her charity of the year.

d Hertford in Bloom for the Hertford community, and the judging was carried out by two of our

ummer scheme for local school and college students over their long summer holiday.

funding from Playwaze for our forest school holiday camps, ensuring that SEN children from around has access to holiday activities with hot food served. lunteers helped to restore and preserve our outdoor furniture and painted benches, tables and

lotment was returned to its regular July slot for our gardeners and their families. It was a huge very well attended by everyone. en thrived in the summer sun, and we harvested plant heads and dyed fabrics in the autumn.

charity for the Standon Calling festival, promoting our charitable work to the festival. allotments vs café rounders match at Hartham, giving all of our gardeners, staff and volunteers a t together and have fun, followed by a BBQ on the park. funding to restore the Pinehurst community gardens, so with help from a team of volunteers, t gardeners weeded and pruned the old plants, and planted with Mediterranean plants that are ant for the local community to enjoy.

t provided vegetables and fruit for the café throughout the summer, where they made delicious thies, salads and hot lunches with the produce. veral volunteers who have been supporting our gardeners for many years, so to thank them, we ets of flowers and gave them vouchers to eat at the café. This was hugely appreciated by all the ore electric tools for the allotment and gardening teams. These are lighter to lift into the vehicles, ging the batteries with our solar panels, are much more environmentally friendly than the petrol ach full of gardeners and volunteers to the London Harvest Show at Lambourne End. This was a nt, and our gardeners won several prizes and took part in a range of activities from archery to

cluded best flower arrangement and best display of seasonal produce, all created by our gardeners. ch continued working with the elderly in the community, taking on more customers, and providing a rvice and companionship for isolated elderly people.

nor offered to fund an event for us, so we held an evening of drinks and canapés to thank all our of our gardeners was the speaker for the event.

with a range of events for the Mayor during the year, including a food tasting evening at Hertford wreathes for Christmas were in high demand and we ran workshops for over 50 people, as well as a in Harlow.

tall at the Hertford Castle Christmas Market to sell our crafts.

Id a craft market at the café, inviting local artists to sell their works.

ening teams delivered over 100 Christmas trees over a two week period into the community. ring, Larking About planted a tree at Hertford Castle for King Charles’ Coronation. otments the gardeners rebuilt the compost bins.

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THE MUDLARKS COMMUNITY

TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS’ REPORT) HE YEAR ENDED 31 MARCH 2024

activities (continued) ery successful willow obelisk workshop running two session over the day due to high demand. | Branch team leader gave birth to a beautiful baby named Holly.

nteers have assisted in the allotments, café, woodland centre and as trustees. Local tradesmen, Rotary Bombers, photographers all assisted in fundraising, supporting the café and allotments.

nts and performance

chievements r of gardeners continues to increase with increased site staffing. We are fully open on site 5 days per

ly people and housing associations have been helped through Special Branch, providing comfort and

out continues to provide horticultural training and work experience at the Town Council gardens, autiful outdoor spaces for the community to enjoy. ased café sales, we have been able to increase the places in the café and now employ more people disabilities.

ovided volunteer placements in both the café and the allotments for unfunded adults with mental rms.

Awards were received by café staff and gardeners.

numerous Awards from the Federation of City Farms and Community Gardens for our community ays.

ived Awards from Love Hertford for our community and volunteer work.

achievements a substantial number of grants and donations, details of which can be found further in this

erformance s have placed some reserve funds into an interest bearing account at the Triodos bank.

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THE MUDLARKS COMMUNITY

TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MARCH 2024

Financial review

During the year the charitable company’s income reduced from £807,648 in 2023 to £791,437 in 2024, a decrease of £16,211. Expenditure increased from £854,388 in 2023 to £873,248 in 2024, an increase of £18,860. Overall Mudlarks recorded a deficit of £81,811 which included a deficit on unrestricted funds of £82,892 and a surplus on restricted funds of £1,081.

At the year-end Mudlarks had unrestricted funds to carry forward of £351,421 (2023: £434,313) of which £30,422 was held as fixed assets and £320,999 was held in cash and bank balances. The balance was represented by debtors less creditors. Restricted funds at the year end totalled £42,481 (2023: £41,400) and were represented by cash and bank balances.

We have diversified our charitable incomes with a third coming through the café, a third from local government and the rest from events, donations and fundraising.

Reserves policy The Trustees have agreed a policy whereby funds not committed or invested in tangible fixed assets held by the company should be maintained at a level sufficient to pay rent and staff costs for 6 months. This policy allows for a reduction of income or lack of fundraising success during any particular year whilst allowing the charity to continue its activities at the current level for some months.

As at the year end the target level of reserves were calculated to be £260,000. The actual reserves are in line with this amount. The excess will be used as working capital and contingency funds in the event of needing to replace equipment.

Principal sources of income and how expenditure meets objects Our principal sources of income are from grants and contracts with Hertfordshire County Council, direct funding, schools, café sales, fundraising, contracts and donations.

Investment policy All monies are reinvested into the charity.

Risk Review The Trustees have considered the risks to which the charity is exposed and have established systems for mitigating those risks.

The external risk is funding. The charity’s reserves policy has been developed to address any sudden withdrawal of funding and there is a policy to secure funds from a wide range of sources.

Internal risks are minimised by implementing procedures for authorisation for all transactions and projects to ensure continued quality of service for all operational aspects of the charity.

Plans for future periods To create a new gardening team at the castle, providing a work opportunity for more able gardeners. Establish the new polytunnels at Haileybury, providing further wok opportunities as well as vegetables and flowers for the cafe and gardening teams. Widen the Special Branch client base.

Utilise the café for evenings and weekend events. Help to find employment for our café assistants in other local businesses and build links with local businesses.

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THE MUDLARKS COMMUNITY

TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MARCH 2024

Structure, governance and management The Mudlarks Community is a company limited by guarantee and a registered charity governed by its memorandum and articles of association.

The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were: David Bullen Alison Voyle Stuart Ross Stephen Wilson Paul Smith (Appointed 17 April 2024) Nicola Halligan (Appointed 17 April 2024) Jane Guinn (Appointed 17 April 2024) Roger Harding (Appointed 17 April 2024) Mary Murphy (Appointed 17 April 2024)

Recruitment and appointment of Trustees Individuals who have either volunteered or shown commitment to Mudlarks over many years are invited to join the Board of Trustees to meet a required skill set on the Board. The Trustees of the charity live or work in the local area. They are selected due to the skills and level of expertise they can bring to the organisation to help improve its efficiency and effectiveness and are all volunteers.

None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

on and training of trustees stees attend a Trustee Roles and Responsibilities course run by the CVS.

trator supplies literature to guide Trustees.

ng training courses with other staff and volunteers including basic first aid, manual handling, Makaton, awareness. Trustees use the samee learning platform as staff to complete appropriate modules such as pportunity and diversity training and Safeguarding adults from abuse.

sational structure s has a clearly defined structure allowing users and the local community to participate through the Board ees. This governing body has responsibility for policy and overall management.

y-to-day running, fundraising and development of the organisation are the responsibilities of the Mudlarks

nship with wider network members of the Social Farms and Gardens network, Thrive, and Herts Social Therapeutic Horticulture e a close relationship with the Adult Health and Social Care team in East Herts, the 0-25 SEND team, the local schools and colleges.

nship with related parties s managing staff attend annual reviews, and day care co-ordination meetings. The CEO gives regular local groups e.g. WI, Rotary Clubs etc.

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THE MUDLARKS COMMUNITY

TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MARCH 2024

Statement of trustees’ responsibilities The trustees, who are also the directors of The Mudlarks Community for the purpose 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 which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

the financial statements on the going concern basis unless it is inappropriate to presume that the e company will continue in operation.

tees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at the financial position of the charitable company and enable them to ensure that the financial statements ith the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

ees' report was approved by the Board of Trustees.

rt Ross

oss

4 September 2024

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THE MUDLARKS COMMUNITY

INDEPENDENT EXAMINER'S REPORT THE TRUSTEES OF THE MUDLARKS COMMUNITY

ort on the financial statements of the charitable company for the year ended 31 March 2024, which are set n pages 9 to 25.

ective responsibilities of trustees and examiner charitable company’s trustees, who are also the directors of The Mudlarks Community for the purposes of any law, are responsible for the preparation of the financial statements. The trustees consider that an audit t required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent ination is needed. The charity’s gross income exceeded £250,000 and | am qualified to undertake the ination being a qualified member of The Institute of Chartered Accountants in England and Wales. satisfied myself that the charity is not subject to audit under company law and is eligible for independent nation, it is my responsibility to: examine the financial statements under section 145 of the 2011 Act; to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and tate whether particular matters have come to my attention.

ndependent examiner's report ation was carried out in accordance with the general Directions given by the Charity Commission. An n includes a review of the accounting records kept by the charity and a comparison of the financial s presented with those records. It also includes consideration of any unusual items or disclosures in the tatements, and seeking explanations from you as trustees concerning any such matters. The s undertaken do not provide all the evidence that would be required in an audit and consequently no given as to whether the financial statements present a ‘true and fair view’ and the report is limited to ters set out in the next statement.

ent examiner's statement ion with my examination, no matter has come to my attention: h gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with section 386 of the Companies Act 2006; and to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities (FRS102); t been met or , in my opinion, attention should be drawn in order to enable a proper understanding of the | statements to be reached.

FCA ountant n Chartered Accountants

ber 2024

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HE MUDLARKS COMMUNITY

OTES TO THE FINANCIAL STATEMENTS (CONTINUED) R THE YEAR ENDED 31 MARCH 2024

Accounting policies

Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transactio the arrangement constitutes a financing transaction, where the debt instrument is measured value of the future payments discounted at a market rate of interest. Financial liabilities classifi within one year are not amortised.

ments are subsequently carried at amortised cost, using the effective interest rate me

itors are obligations to pay for goods or services that have been acquired in the ordin from suppliers. Amounts payable are classified as current liabilities if payment is d s. If not, they are presented as non-current liabilities. Trade creditors are recogni price and subsequently measured at amortised cost using the effective interest meth

tion of financial liabilities iabilities are derecognised when the charitable company’s contractual obligations expire or are or cancelled.

0 benefits f any unused holiday entitlement is recognised in the period in which the employee’s services are

benefits are recognised immediately as an expense when the charitable company is bly committed to terminate the employment of an employee or to provide termination benefits.

1 t benefits to defined contribution retirement benefit schemes are charged as an expense as they fall due. counting estimates and judgements lication of the charitable company’s accounting policies, the trustees are required to make , estimates and assumptions about the carrying amount of assets and liabilities that are not readily om other sources. The estimates and associated assumptions are based on historical experience actors that are considered to be relevant. Actual results may differ from these estimates.

ates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting are recognised in the period in which the estimate is revised where the revision affects only that in the period of the revision and future periods where the revision affects both current and future

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L O

E MUDLARKS COMMUNITY

TES TO THE FINANCIAL STATEMENTS (CONTINUED)

R THE YEAR ENDED 31 MARCH 2024

Retirement benefit schemes

Defined contribution schemes The charitable company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.

The charge to profit or loss in respect of defined contribution schemes was £9,103 (2023: £7,866).

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