Environmental & Management Solutions Ltd (A company limited by guarantee) UNAUDrrED TRusfEES' REPORT AND FINANCIAL sfATEMEpirs FOR THE YEAR ENDED 31 MARCH 2024
Environmental & Management Solutions Ltd (A company limited by guarantee) coTrrrETrtrs Page Reference and administrative details of the Company, its Trustees and advisers Chair and Chief Executives reports Trustees, report 6-11 Independent examinerfs report 12 ststement of finanaal activities 13 Balance sheet 14 Notes to the finanaal statements 15-23 Page12
Environmental & Management Solutions Ltd (A company limited by guarantee) Trustees Diana Lyn North, Chair Joanne Scholes Marcus Jon Hoggarth Dr Juma Khudonazarov Caroline East Andrew Acum Francis Ahiakpa Company registered number 06978334 (Jarity registered number 01132419 Registered office Unit E Preston Road Village Centre Hull East Yorkshire HU9 3QB Company secretary Janet Boyd Accountsnts Turpin Accounting Services Bld 56 Cubaroo, Cirrus Way Humber Enterprise Park Brough East Yorkshire HU15 IXW Page13
Environmental & Management Solutions Ltd (A company limited by guarantee) Chairfs Report Welcome to our annual report for 202312024. We have had another successful year during whith our small team of permanent stsff and volunteers have worked really hard to increase our reach to residents in need by more than 15 % . Our three community food shops, cooking on a budget teaching, supply of ready meals to individuals and community groups, plus our gardening activities, have all continued at pace. Our corporate and individual volunteers have been an irwaluable resour to kp our services running and to complete speafic projects. This year we had the opportunity to occupy an 'unloved' building nearby at minimal cost. Using small grants and vOluntr time, we have transfonned the space into offices and a shop area. We will be moving into this in the coming months. We continue to be very focussed in our activities around food and growing. We have worked well in pathership wtth other charities, volUntrS and companies over the year. This has allowed us to keep our costs to a minimum and gain maximum impact. Finanaally, the last year has been quite positive, considering the challenges in obtsining grants to kp existing projects going. We had an income defiat of £15,876, which was covered by our reserves. Looking to the fvture, we have a strategic review planned using grant-funded outside support. Moving to our new premises will reduce our costs. We will also maintain our focus on existing projects and continue our search for grants and corpordte SI*SorShip to enable us to continue serving the local community. Finally, a big thank you to the EMS team, l(xal companies and the trustee team for another solid year. Diana North Chair, EMS Ltd Page14
Environmental & Management Solutions Ltd (A company Ilmited by guarant88) Chief Executive's Report Iys been another busy year for us and the EMS Team have worked exceptionally hard to keep all our services fully operational in addition to some seasonal projects. Our afft)rdable food shop continues to run in three locations working with thousands of residents visiting per year. Over the course of this finanaal year, we supported over 104,000 residents as part of our food related servi. We also continued to expand our community gardening projects with funding from Friends of the Earth (Postcode Gardener) to develop an outdoor classr¢)om at Henry Cooper Park, north Hull. We continue to deliver our much sought after cooking on a budget sessions. We hosted the sessions in 12 of the 21 area wards in Hull. A spedal thank you to our dedicated volunt&rs Garyi Kirsti, Julie, Nick, Steve, Mike and Regi along with those who have given their time to help at our allotrnent sites, During 2023 - 24 they have amassed over 5400 hours betWn them. Uslng a number of grants and income from the sale of the meals, we contlnue to deliver our ready meals project. We have also worked with several community groups to deliver meals for lunch clubs. The aim of the clubs is to get residents to socialise more in a warm space sharing a hot meal. This proved to be a very necessary resource during the winter months. Finally, I would a150 like to tske this opportunity to issue a hearfrfelt thank you to the EMS Trustees and my Chalr Diana for their fantsstlc support, along wlth my very hard-worklng staff team who rose to every challenge put before them. Jan Boyd CEO, EMS Ltd Page15
Environmental & Management Solutions Ltd (A company Ilmited by guarantee) Trustees. Report For the Year Ended 31st March 2024 The Trustees present their annual report together with the finanaal statements of the Environmental & Management Solutions Limited for the period 01 April 2023 to 31 Marth 2024. The Annual report serves the purposes of both a Trustees, report and a directors, report under company law. The Trustees confirm that the Annual report and financial ststements of the charitable company comply with the current statutory requirements, the requirements of the charitsble companvs goveming document and the provisions of the Ststement of Recommended Prattice (SORP) applicable to charities preparing their accounts in accordan with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS102). Since the Company qualifies as small under section 382 of the Companies Act 2006 the Strategic report required of medium and large companies under the Companies Act 2006 (strategic Report and Directors, Report) Regulations 2013 has been omitted. Objectives and activities a. Policies and objectives The principal objectives of the charitsble company are to assist, promote, encourage and secure the regeneration of all aspects of the city of Kingston upon Hull, the East Riding of Yorkshire and North East Lincolnshire (The Area) for the benefit of its community by all or any of the following charitable means: a) The conservation and protection of the physical and natural environment via the promotion of recycling and other waste management issues. b) To advance the education of the public, particularfy young people through schools, in the conservation, protection and improvement of the physical environment. c) The promotion of healthy lifestyles and the provision of activities on the same. d) The promotion of public safety and prevention of crime and anti-social behaviour. The provision of advi on the same. e) The delivery of housing support ServIS in cases of charitable need (but not limited to advice on budgeting and debt management). assistance with beneftt claims; maintsining the security of dwellings; assisting with disputes with neighbours and general counselling and advice (either alone or with community and partners to ensure that people living in the area have decent, stable and well managed homes). The holding of exhibitions, meetings, lectures, classes, seminars and courses, either alone or in partnership with community and local partners, to assist with the fulfilment of all or any of the above charitsble objectives within the area. g) The relief of unemployment by providing help and advice, information, technical assistsnce, business advi or consultancy in order to provide training and employment opportunities for unemployed people. h) The provision of advisory and counselling services in case of charitable need. Page16
Envlronmental & Management Solutlons Ltd (A company limited by guarantee) Trustees. Report (continued) For the Year Ended 31st March 2024 In setting objectives and planning for activities, the Trustees have given due consideration to general guidan published by the Charity Commission relating to public benefit, induding the guidance 'Public benefit.. running a charity,. b. Achievements and perforniance a) Main achievements and perf0mlan of the Charitable Group We work with residents, community groups and local businesses to alleviats food and fuel poverty. Our seNices operate under the following company objectives: Growing: Developlng communlty allotmentsi growlng spaces and edlble gardens Eneryy: Offer a range of practical energy saving equipment, support and advlce so residents can save money on thelr fuel bills. Food: The Hull Cornmunlty Shops (HCS) a project turnlng surplus produ from supermart(ets/suppliers into affordable food for residents in food poverty. Cooklng on a Budget sessions. working with residents to improve their cooking skills in a social setting. Freedom Food Project: cooking nutritious ready meals for up to a famlly of four and dellvered to community fridges located around Hull. Nature: Homes to Roost, buildlng blrdlbat boxes and bug hotels with schools, community groups and residential homes. Biodiversity education In schools including tree planting. Working with partner organisations, residents and community groups to develop effective projects that effect change. Actlvely recruiting and worklng wlth volunteer5 wlth varlous abllltles on a range of growing and food-based projects to increase their self-confidence, health and general well-being. The Facts: We have supported over 14,000 more residents during 2023-24 than in 2022-23, fuelled by the cost-of-living crisls. To meet an increase in demand, we continue to run our affordable food project, the Hull Community Shop (HCS), at three locations throughout the city. We have also increased the number of community fridges and drop-off locations for our fresh ready meals servi. We now have fridges or meal deliveries at 12 different locations. Page17
Environmental & Management Solutions Ltd (A company limited by guarantee) Trustees. Report (continued) For the Year Ended 31st March 2024 We have gotten more residents and young people growing by increasing the number of community allotments we have around the iity in partnership with Hull Cty Council and primary schools. Delivered a number of family focused events throughout the year with food at the heart of them, induding our very popular cooking on a budget sessions. Hosted Pizzas for Easter, giving away 250 pizza kits for families to make at home. During the winter months we managed to reduce the cost of our ready meals to £2 with grant funding, and offered a range of energy effiaency advice to help redu residents, energy bills. We have worked with 39 pathers, who without their support we could not deliver our SeN15. The Flgures: com arisons Read meals icked u Volunteer hours donated anisations en ed with lus food collection5 Visitors to The Hull Communi Residents su rted (year year 2023 - 24 2022- 23 residents 39 39 Sho EMS Ltd Is a member of the followlng networkslorganisatlons. Forum Federation of Small Businesses Humberslde Occupational Health & Safety Forum amber of Commerce Directory of Social Change Yorkshire & Humber Regional Forum for Voluntary Organisations Business in the Community Food 4 Hull Volce and Influentr Partnership Sustalnable Food Clty Hull Independent Food Aid Network Food Insecurity Network We are worklng In Partnershlp wlth: Cranswick PLC Soanes Poultry Limited Aunt Bessie's The Freedom Communty Trust Probe (Hull) Limited My Neighbourly Fareshare A number of supermarkets Hull City Council Community organisations located throughout Hull. Page18
Environmental & Management Solutions Ltd (A company Ilmfted by guarantee) Trustees. Report (continu) For the Year Ended 31st March 2024 Financial review a) Going concern After making appropriate enquiries, the Trustees have a reasonable expectation that the Company has adequate resour5 to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going conrn basis in preparing the financial ststements. Futher details regarding the adoption of the going concern basis can be found in the accounting poliaes. b) Reserves policy The directors, as a commitment to good governan, have estsblished a reserves policy whereby they wish to see the unrestricted fvnds not committed or invested in tangible fixed assets (the free reserves) held by the charity to be at least £108,000. At this level the directors feel that they would be able to continue the current activities of the charlty for a minlmum of 6 months in the event of any significant drop in funding. Reserves are reviewed at every board meetlng. c) Prlncipal funding sources for the organlsatlon: Hull City Counal The National Lottery Communty Fund Power to Change Freedom Communlty Trust EMS Activlties (Self-generated income): Affordable Food Shop Freedom Ready Meals Structurei governance and management. a) Constitution Envlronmental & Management Solutions Limited is registered as a charitable company limited by guarantee and was set up by a Trust deed. b) Methods of appointment or election of Trustees The management of the Company is the responsibilty of the Trustees who are elected and co-opted under the terms of the Trust deed. c) Organisational structure The Chief Executive and her staff report to the directors at board meetings held on a bi- monthly basis and via informal discussion. d) Policies adopted for the induction and training of Trustees. New trustees are made aware of their responsibilities and the affairs of the charity. Al trustees are kept aware of the updates sent out by the Charity Commissioners. e) Risk management EMS Ltd.'s Key Operational Risks are reviewed by the directors as part of the strategic planning process. This is done on a regular basis during the ongoing monitoring and evaluation of the companvs activities. Page19
Envlronmental & Management Solutions Ltd (A company limited by guarantee) Trustees. Report (continued) For the Year Ended 31st March 2024 The directors are alerted to changing operational circumstances and the need to ensure that the composition of the staff team reflects the reality. Plans for future periods Work to provide a solid base and job security. Continue to deliver front-line services to assist residents, partners and local businesses. Work with staff and extemal organisations to ensure that new and established relationships/patherships remain effective and productive throughout the year. Continue to develop our community allotmentslgardens project throughout Hull to improve residents, aCsS to local produce and promote healthy living, exercise and well-being. Expand the surplus food collection outlets to provide more affordable food to residents via number of Hull Community Shops operating out of local facilities. Expand our Cooking on a Budget and our school projects throughout Hull and the East Riding. Expand our Freedom Food Ready Meals service by increasing the number of community- based fridges where we deliver and store the meals to be collerted by families. Continue to develop the company's social media impact. Pagel 10
Envlronmental & Managemant Solutions Ltd (A company limlted by guarantee) ststement of TNstees' responsibilities The Trustees (who are also the directors of the Company for the purposes of company law) are responsible for preparing the Trustees, report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepare financial ststements for each financial year. Under company law, the Trustees must not approve the financial ststements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resour, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to: select suitable accounting policies and then apply them consistently. observe the methods and principles of the Charities SORP (FRS 102). make judgments and accounting estimates that are reasonable and prudent. State whether applicable UK Accounting Stsndards (FRS 102) have been followed, subjett to any material departures disclosed and explained in the financial statements. prepare the financial ststements on the going concern basis unless it is inapproprlate to presume that the Company will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufflclent to show and explain the Company's transactions and disclose with reasonable accuracy at any time the flnanaal posltion of the Company and enable them to ensure that the flnanclal statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for tsking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by order of the members of the board of Trustees on 2nd December 2024 and slgned on their behalf by: Diana North Chair Pagel 11
Environmental & Management Solutions Ltd (A company limited by guarantee) Independent Examiner's Report For the year ended 31st March 2024 Independent examiner's report to the Trustees of Environmental & Management Solutions Limited ('the Company,) I report to the charity Trustees on my examinations of the accounts of the Company for the year ending 31st March 2024. Responsibilities and basis of rert As the Trustees of the Company (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied Myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Att and are eligible for independent examination, I report in respect of my examination of the Company's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act,). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. Independent examiner's Statement I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act. the accounts do not accord with those records; or 2. the accounts do not accord with those records. or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair, view which is not a matter considered as part of an independent exarnination. or 4. the accounts have not bn prepared in accordance with the methods and principles of the statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. This report 15 made solely to the Company's Trust, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Company's Trustees those matters I am required to stste to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Company and the Company's Trustees as a body, for my work or for this report. Signed Liz Turpin IAB, BA(Hons) Dated 2nd December 2024 Turpin Accounting Services Bld 56 Cubaroo, Cirrus Way Humber Enterprise Park Brough East Yorkshire HU15 IXW Page112
Environmental & Management Solutlons Ltd (A company Ilmlted by guarantee) statement of Financial Activities (Incorporating Income and Expenditure Account) For the Year ended 31st March 2024 Unrestricted funds 2024 (£) Restritted funds Totsl funds 2024 2024 (£) (£) Totsl fvnds 2023 Note(s) Income from: Voluntsry income Investments 137,721 2,115 60,015 197,736 2,115 200,357 178 Totsl Income 139,836 60,015 199,851 200,535 Expenditure on: Charitsble activities 118,843 96,884 215,727 198,697 Totsl expenditure 118,843 96,884 215,727 198,697 Net movement in funds 20,993 -36,869 -15,876 1,838 Reconciliation of funds: Totsl funds brought forward Net movement In funds 108,000 20,993 109,240 -36,869 217,240 215,402 -15,876 1,838 Totsl funds carrled forward 128,993 72,371 201,364 217,240 Pagel 13
Envlronmental & Management Solutions Ltd (A company Ilmited by guarantee) Balance Sheet As at 31st March 2024 Note{s) 2024 (£) 2023 (£) Fixed Assets Tangible assets 10 8,680 11,426 Current assets 8,680 11,426 Debtors Cash at bank and in hand 11 1,680 193,976 195,656 -2,972 16,026 193,273 209,299 -3,485 Creditors: amounts falling due within one year 12 Net current assets 192,684 205,814 Totsl aets less current liabilities 201,364 217,240 Totsl net assets 201,364 217,240 Charity funds Restritted funds Unrestricted funds 13 13 72,371 128,993 109,240 108,000 Total funds 201,364 217,240 The Company was entitled to exemption from audit under section 477 of the Companies Act 2006. The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006. The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements. The financial ststements have been prepared in accordance with the provisions applicable to entities subject to the small companies, regime. The financial statements were approved and authorised for issue by the Trustees on 2nd DeCber 2024 and signed on their behalf by Diana North Chair The notes on pages 15 to 22 form part of these financial statements. Page114
Environmental & Management Solutions Ltd (A company limited by guarant88) Notes to the Financial Statements For the Year Ended 31st March 2024 General information The charitable company is a company limited by guarantee and registered in England and Wales. The members of the company are the named on page l. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the company. The charities functional and presentation currency is pounds sterling. 2.1 Accounting policies 2.1 Basis of preparation of finanaal statements The finanaal statements have been prepared in accordan with the CharleS SORP (FRS 102)- Accounting and Reporting by Charities; Statement of Recommended Practi applicable to tharities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019), the Finanaal Reporting StarKlard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Environmentsl & Management Solutions Limited mts the definition of a public beneftt entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otheThvise ststed in the relevant accounting policy. 2.2 Going conrn The trust assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the abilty of the charity to continue as a going concem. The trustees make this assessment in respect of a period of at least one year from the date of authorisation for issue of the finanaal ststements. 2.3 Income All income is recognised once the Company has entitlement to the income, it is probable that the income will be received, and the amount of income re1vable can be measured reliably. Grants are induded in the Ststement of finanaal activities on a receivable basis. The balan of income received for speafic purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advan of entitlement of receipt, its recognition is deferred and induded in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued. Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the servi. Pagel 15
Envlronmental & Management Solutions Ltd (A company limited by guarantee) Notes to the Financial Statements (continued) For the Year Ended 31st March 2024 2.4 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of eath activity are made up of the totsl of direct costs and shared costs, induding support costs involved in undertaking each activity. Direct costs attributsble to a single attivity are allocated directly to that activity. Shared costs which contribute to more than one actsvity and support costs whith are not attributsble to a single actlvity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation tharges allocated on the portion of the assevs use. Expenditure on charitsble actlvities is incurred on directy undertaking the activities which further the Companvs objectives, as well as any associated support costs. All expenditure Is indusNe of irrecoverable VAT. 2.5 Interest receivable Interest on funds held on deposit Is included when recelvable and the amount can be measured reliabty by the Company; this is nomially upon notlficatlon of the interest paid or payable by the Instltutlon wlth whom the funds are deposited. 2.6 Tangible fixed assets and depreclation Tangible fixed assets are Inltialty recogni5ed at cost. After recognition, under the cost model, tangible fixed assets are measured at cost le55 accumulated depreciatlon and any accumulatsd impainnent losses. All costs incurred to bring a tsngible fixed asset into its intended working condition should be Included in the measurement of cost. Depreciation is charged so as to allate the cost of tsngible fixed assets less their residual value over their estimated usefvl lives, on a reduang balan basis. Depreciation is provided on the following bases: Motor vehicles offi equipment 25% reduang balan. 25% reduong balan. 2.7 Debtors Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Pagel 16
Environmental & Management Solutions Ltd (A company limited by guarantee) Notes to the Financial Statements (continued) For the Year Ended 31st March 2024 2.8 Cash at bank and in hand Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturty of three months or less from the date of acquisition or opening of the deposit or similar account. 2.9 Liabilitie5 and provisions Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlemen( and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or the amount it has received as adVand payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the statetnent of financial activities as a finan cost. 2.10 Finanaal instruments The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised attransaction value and subsequently measured at their settlement value with the exptIOn of bank loans whith are subsequently measured at amortised cost using the effettive interest method. 2.11 Fund accounting General funds are unrestricted funds which are available for u* at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordan with specific restrictions imposed by donors or which have been raised by the Company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of eath restricted fund is set out in the notes to the finanaal statements. Investment income, gains and losses are allocated to the appropriate fund. Pagel 17
Environmental & Management Solutions Ltd (A Gompany limited by guarantee) Notes to the Flnancial Statements (continued) For the Year Ended 31st March 2024 3. Voluntsry income Unrestricted Restricted income income 2024 Total income 2024 2024 Voluntsry income 137,721 60,015 197,736 2023 115,229 85,128 200,357 4. Investment income Unrestricted Restricted income income 2024 Totsl Income 2024 2024 Bank interest 2,115 2,115 2023 178 178 5. Analysis of expenditure on charitable actlvlties Summary by fund type Unrestricted Restrirted funds fvnds 2024 2024 Totsl funds 2024 Direct project overheads 118,843 96,884 215,727 2023 90,290 198,697 6. Analysls of expenditu by activities undertaken direcdy 2024 Supports Costs 2024 Total funds 2024 Project activities 96,884 118,843 215,727 2023 90,290 108,407 198,697 Pagel 18
Environmental & Management Solutions Ltd (A company limited by guarantee) Notss to the Financial Ststements (contlnued) For the Year Ended 31st March 2024 6. Analysis of expenditure by activities continued Totsl funds 2024 Total fiinds 2023 Stsff costs Depreciation Insurance Telephone Computer and website costs Staff training Subscriptions Postsge and stationery Bank charges Professional fees Accountsncy fees General marketing Premises rent and utilitie5 Sundries Payroll costs Copier rentsl 94,500 79,640 2,882 2,637 1,516 1,181 360 1,437 70 1,629 989 304 2,058 1,365 2,025 643 1,463 285 200 1,581 2,522 12,383 2,242 827 778 10,190 604 939 118,843 108,407 Note: Accountancy indude under charge from 202212023 7. Independent examiners remuneration 2024 2023 Fees payable to the Companvs independent examiner for the independent examination of companys annual accounts 1,581 Pagel 19
Environmental & Management Solutions Ltd (A company Ilmlted by guarantee) Notss to the Financial Statements (continued) For the Year Ended 31st March 2024 8. Stsff costs 2024 2023 Wages and salaries 146,164 137,147 Social security costs Contribution to defined contribution pension schemes 6,575 Totsl 160,379 155,859 The average number of persons employed by the Company during the year was as follows: 2024 Employee5 2024 2023 FtE Employees 2023 Full time Parttime totsl 1.65 4.65 1.65 4.65 Full-time equivalent (FfE) No individual member of staff eamed more than £60,000 9. TNstees' remuneration and expenses During the year, no Trustees received any remuneration or other beneffts (2023 - £nil) During the year ended 31 March 2024, no Trustees expenses have been incurred (2023 - £nil) Page | 20
Environmental & Management Solutions Ltd (A company limlted by guarantee) Notes to the Financial Statements (continued) For the Year Ended 31rt March 2024 10. Tangible fixed assets Motor Office vehicles equipment Total Cost or valuation On l Apr 2023 Additions On 31 March 2024 12,254 10,160 136 10,296 22,414 136 22,550 12,254 Depreciation On l April 2023 Charge for the year On 31 March 2024 7,622 1,158 3,366 1,724 10,988 2,882 Net book value 315t March 2024 3,474 5,206 8,680 31st March 2023 4,632 6,794 11,426 11.Debtors 2024 2023 Trade debtors Prepayments and accrued income 1,229 451 15,736 290 12.Credltors amounts falllng due within one year 2024 2023 Trade creditors Other creditors Accruals and deferred income Totsl 582 2,390 2,972 2,825 3,485 Page121
Environmental & Management Solutions Ltd (A company limited by guarantee) Notss to the Financial Statements (contlnued) For the Year Ended 31rt March 2024 13.Ststement of funds. ststement of funds - current year Balance at 31st March 2024 Balan on l Apnl 2023 Income Expenditure Unrestiicted funds General funds 108,000 139,836 -118,843 128,993 Restricted funds Restricted fvnds 109,240 60,015 -96,884 72,371 Totsl funds 199,851 -215,727 201,364 Statement of funds- year prior Balan at l# Apnl 2022 Balan on 31k Marth 2023 IncDme Exwdthire Unrestricted funds General funds 101,000 115,407 -108,407 108,000 Restricted funds Restricted funds 114,402 85,128 -90,290 109,240 Totsl of funds 215,402 200,535 -198,697 Page122
Environmental & Management Solutions Ltd (A company limited by guarantee) Notes to the financial Statements (contlnued) For the Year Ended 31st March 2024 14. Analysis of net assets between funds Current year Unrestricted Restricted funds funds 2024 2024 Totsl funds 2024 Tangible fixed assets Current assets Creditors due within a year totsl 8,680 123,285 -2,972 128,993 8,680 195,656 -2,972 201,364 72,371 72,371 Prior year Unrestritted Rests7tied funds funds 2023 2023 Tots/ funds 2023 Tangible fixed assets Current assets Creditors due within a year Totsl 11,426 100,059 -3,485 11,426 209,299 -3,485 217,240 109,240 109,240 15. There are no related party transactions in the reporting period that require disclosure under the SORP. Page123