2024-03-31-accounts - Staa

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Charity registration number: 1133481

STAA

Annual Report and Financial Statements for the Year Ended 31 March 2024

Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL

STAA

Contents (continued)

Reference and Administrative Details	1
Trustees' Report	2 to 5
Statement of Trustees' Responsibilities	6
Independent Examiner's Report	7
Statement of Financial Activities	8 to 9
Balance Sheet	10
Notes to the Financial Statements	11 to 22

STAA

Reference and Administrative Details

Trustees Lydia Watkinson, Chair David John Parker Charles Wesson Clare Soar Alistair Bates Amy Scott Kirsche Walker Senior Management Team Jo Lees, Chief Executive Officer Charity Registration Number 1133481 Principal Office Unit 0 John Folman Business Centre 33 Hungerhill Road Nottingham NG3 4NB Independent Examiner John O'Brien, employee of Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL

Page 1

STAA

Trustees' Report

The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2024.

Trustees and officers

The trustees and officers serving during the year and since the year end were as follows:

Trustees: Lydia Watkinson, Chair David John Parker Charles Wesson Clare Soar Alistair Bates Amy Scott (appointed 15 May 2023) Kirsche Walker (appointed 15 April 2024) David Wood (resigned 15 April 2024)

Structure, governance and management

Nature of governing document

The Charity is a Charitable Incorporated Organisation. It is operated under the rules of its CIO - Foundation Conversion constitution dated 16 July 2020. Prior to this, STAA was a charitable company, established in 1998.

Recruitment and appointment of trustees

Following the conversion to a Charitable Incorporated Organisation in July 2020 STAA has adopted a more formal approach to the recruitment of trustees seeking to attract those with specific skills and experience. We continue to advertise for trustees more widely than we did before converting to a CIO. We advertise trustee vacancies utilising local CVS services as well as our own social media channels and regular newsletter. We have recruiting one new trustee this year, Kirsche Walker, who brings her prior experience both as a trustee and from her professional experience in research and strategy.

Page 2

STAA

Trustees' Report (continued)

Objectives and activities

Objects and aims

The objects of the company are:

A) to promote for the benefit of the inhabitants of St Ann's, Nottingham and the surrounding area, without distinction of sex, or of political, religious or other opinions, by associating statutory authorities, voluntary organisations and the general public in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and other leisure time occupation (in particular facilities for allotment and recreational gardening) with the object of improving the conditions of life for those who have need of such facilities by reason of their youth, infirmity or disablement, poverty or social and economic circumstances; B) to advance the education of the public in allotment and recreational gardening and the protection and improvement of the natural environment;

C) the promotion for the benefit of the public of urban regeneration in areas of social and economic deprivation, in particular the St Ann's area of Nottingham by all or any of the following means:

i) the relief of financial hardship;

ii) the advancement of education and volunteer experience;

iii) the maintenance, improvement or provision of recreational facilities;

iv) the preservation of buildings or sites of historic or architectural importance; v) the maintenance, improvement or provision of public amenities.

Public benefit

This year we have continued to operate our regular projects.

On the Community Orchard we continue to run outdoor education activities for children aged 0-12 years old. We also work with local schools and providers to offer bespoke sessions for children. We continue to develop this site by investing in additional storage facilities which allow us to deliver a range of activities more efficiently. We have doubled the number of toddler sessions run on this site. We also continue to develop our youth offering for children aged 12 and over. The Orchard continues to hold a Green Flag award in recognition of the high standard of management and good practice.

The Heritage Project continues to offer regular tours to members of the public, providing education about the history of this Grade 2* listed site. We also continue to maintain the Heritage Display Garden, which provides information and visual representation of the history of the site, as well as volunteering opportunities.

Our Urban Nature project continues to manage a number of plots for the benefit of wildlife and provides habitat to an abundance of species, including some rare flora. We use traditional techniques such as hedge laying which provides opportunities for volunteers to learn these skills and also gain wider knowledge of conservation.

On the Nursery we run regular gardening sessions aimed primarily at adults. This plot has been designed to allow access for those with less mobility.

We continue to run the Community Harvest project to grow produce for local community groups and social eating cafes. Through working with partners we are able to direct fresh produce to where it is most needed. The process of delivering education, training and experience of a green environment enables us to provide a range of volunteering opportunities which, although of value to the organisation, are more significantly beneficial to those volunteers themselves as they acquire both new technical skills and knowledge, but also those softer skills to do with interaction with others.

Additionally, members of the public are the recipients of those education and personal development activities and heritage tours.

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Page 3

STAA

Trustees' Report (continued)

Achievements and performance

In 2023/24 STAA has become a City & Guilds registered training centre and approved for the delivery of City & Guilds 7573 in Practical Horticulture at level 1 and 2 and worked towards enrolling our first student intake. At the date of writing, we have successfully launched our courses, and our first group of students have passed their first assessments. We are grateful to the Enterprise Development Programme for their help and support in successfully launching this programme.

In 2023/24 STAA welcomed over 1,696 individuals into our projects, accounting for over 6,041 attendances across the year. We continue to prioritise our work with local families, especially residents of St Ann’s, and those living in close proximity to the allotment site, and this year we have seen an increase in reach into our local community. This is an outcome of targeted outreach and engagement activity and an increase in ‘off-site’ delivery, and work with local partners.

St Ann’s Community Orchard provides a warm welcome and effective gateway into the site for local children, families and adults. Our successful school programme saw over 1,951 beneficiaries across the year.

Community Harvest, supported by STAA’s volunteers has gone from strength to strength, growing food specifically to distribute within the local community. Our volunteer driver delivers produce to local food banks and social eating projects each week.

Volunteers have contributed over 1,500 hours across STAA projects and as our project activity evolves, so too do volunteer roles. Volunteers now regularly support our Play Grow and Eat sessions, preparing and serving community meals made from produce grown on site. In 2023/24 we recorded:

168 volunteer sessions
438 attendances
74 individuals volunteered
70 new volunteer applications were received.

Financial review

The structured approach to grant funding developed in previous years has been maintained and as a result we have received £278,119 in grant funding in this financial year. We continue to receive funding from the National Lottery Community Development Fund as outlined in last year’s report. The trustees are grateful to the National Lottery for their continued support.

We continue to develop new income streams, the most significant of which is the City & Guilds programme outlined above. We have been pleased with the interest in this offering and anticipate that it will become a key source of income in the future. We will continue to develop the market of this and other fund-raising activities.

Our one-off workshops continue to be popular. We have gained insight into which types of experience are most popular and invest in staff skills in order to be able to deliver more of these in-house.

We intend to build on the skilled and experience gained through the successful launch of these new projects have plans in place to further develop our offering of corporate and team building days and corporate sponsorship opportunities.

Policy on reserves

STAA aims to keep unrestricted reserves of at least 3 months annual expenditure costs plus designated reserves specifically to cover our redundancy liabilities. The reserves policy is reviewed annually and takes account of known and potential future liabilities, such as redundancy costs, project funding gaps and inflation. In 2023/24, the amount of unrestricted funds to be held in reserves (General Fund) is £ 80,774 and an additional £ 34,500 in designated reserves to cover any potential redundancy liabilities.

Page 4

STAA

Trustees' Report (continued)

Major risks and management of those risks

Financial risks

At the time of writing we continue to rely on grant funding for the majority of our income and the funding environment has become more competitive over time. We continue to manage this risk by developing our grant funding strategy and developing other sources of income.

We were fortunate to receive support from the Enterprise Development Programme in launching our new City & Guilds training offering. However, the development of this, and other funding streams requires investment, particularly in relation to staffing costs. We continue to monitor costs and progress on a regular basis in order to manage this risk.

STAA does not receive any direct funding from Nottingham City Council and therefore our funding is unaffected by the s114 notice issued in November 2023. STAA does operate its projects on plots which are located on the St Anns Allotment site. The decision of Hungerhill Development Limited to return the site to Nottingham City Council in April 2025 may have some medium-term impact on our operations should the site infrastructure deteriorates. We will actively engage with Nottingham City Council and other partners to develop a plan for the allotment site. We will continue to maintain and develop our own plots to a high standard. As set out above, our Community Orchard holds a Green Flag award which is testament to the high level of management achieved on our project sites.

Page 5

STAA

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities 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 charity and of the incoming resources and application of resources of the charity 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 in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the trustees of the charity on .................... and signed on its behalf by:

......................................... Lydia Watkinson Trustee

Page 6

STAA

Independent Examiner's Report to the trustees of STAA

Independent examiner’s report to the trustees of STAA

I report to the trustees on my examination of the accounts of STAA (the Charity) for the year ended 31 March 2024.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member and Fellow of the Association of Charity Independent Examiners, which is one of the listed bodies.

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 that in any material respect:

accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.

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.

......................................

John O’Brien MSc, FAIA, FCCA, FCIE, employee of Community Accounting Plus Fellow of the Association of Charity Independent Examiners

Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL

Date:.............................

Page 7

STAA

Statement of Financial Activities for the Year Ended 31 March 2024

Note Income and Endowments from: Donations and legacies 2 Charitable activities 3 Investment income 4 Total Income Expenditure on: Charitable activities 6 Total Expenditure Net income/(expenditure) Gross transfers between funds Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 18	Unrestricted £ 66,927 32,010 1,981 100,918 (77,670) (77,670) 23,248 (15,000) 8,248 145,771 154,019	Restricted £ - 213,119 - 213,119 (202,682) (202,682) 10,437 15,000 25,437 35,057 60,494	Total 2024 £ 66,927 245,129 1,981 314,037 (280,352) (280,352) 33,685 - 33,685 180,828 214,513	Total 2023 £ 22,783 168,585 676
				192,044
				(220,874)
				(220,874)
				(28,830) -
				(28,830) 209,658
				180,828

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for the period is shown in note 18.

The notes on pages 11 to 22 form an integral part of these financial statements. Page 8

STAA

Statement of Financial Activities for the Year Ended 31 March 2024 (continued)

These are the figures for the previous accounting period and are included for comparative purposes

Note Income and Endowments from: Donations and legacies 2 Charitable activities 3 Investment income 4 Total Income Expenditure on: Charitable activities 6 Total Expenditure Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 18	Unrestricted £ 22,783 23,093 676 46,552 (48,710) (48,710) (2,158) 147,929 145,771	Restricted £ - 145,492 - 145,492 (172,164) (172,164) (26,672) 61,729 35,057	Total 2023 £ 22,783 168,585 676
			192,044
			(220,874)
			(220,874)
			(28,830) 209,658
			180,828

The notes on pages 11 to 22 form an integral part of these financial statements. Page 9

STAA

(Registration number: 1133481) Balance Sheet as at 31 March 2024

Note Fixed assets Tangible assets 10 Current assets Debtors 11 Cash at bank and in hand 12 Creditors: Amounts falling due within one year 13 Net current assets Net assets Funds of the charity: Restricted income funds Restricted funds 18 Unrestricted income funds Unrestricted funds Total funds 18	2024 £ 7,301 8,838 208,892 217,730 (10,518) 207,212 214,513 60,494 154,019 214,513	2023 £ 10,273 11,419 165,371
		176,790 (6,235)
		170,555
		180,828
		35,057 145,771
		180,828

The financial statements on pages 8 to 22 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by:

.........................................

Lydia Watkinson Trustee

The notes on pages 11 to 22 form an integral part of these financial statements. Page 10

STAA

Notes to the Financial Statements for the Year Ended 31 March 2024

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

STAA meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Exemption from preparing a cash flow statement

Under the exemption available to smaller charities the Board of Trustees has chosen not to include a Statement of Cash Flows within the financial statements.

Going concern

The financial statements have been prepared on a going concern basis.

The trustees 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 ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.

Income and endowments

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Gift aid

Incoming resources from tax reclaims are included in the Statement of Financial Activities at the same time as the gift to which they relate.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregates similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Page 11

STAA

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £1,000.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class	Depreciation method and rate
IT equipment	33.3% straight line
Buildings	10.0% straight line
Fixtures & fittings	20.0% straight line
General equipment	25.0% straight line

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Page 12

STAA

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.

Designated funds are unrestricted funds and resources set aside for specific purposes at the discretion of the trustees.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Pensions and other post retirement obligations

The charity operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the charity. Pension costs charges in the Statement of Financial Activities represent the contributions payable by the charity during the year.

2 Income from donations and legacies

Grants, including capital grants; Grants from other charities Other income from donations and legacies	Unrestricted funds Designated £ General £ 28,000 37,000 1,779 148 29,779 37,148	Total 2024 £ 65,000 1,927 66,927	Total 2023 £ 20,500 2,283
			22,783

3 Income from charitable activities

Unrestricted funds Restricted Designated £ General £ funds £ Grants & donations - - 213,119 Service fees - Schools 12,552 - - Services - Enrolment fees 8,500 - - Workshops & corporate days 9,801 - - Tours & talks 1,097 60 - Sales - - - 31,950 60 213,119 4 Investment income Unrestricted funds General £ Interest receivable and similar income; Interest receivable on bank deposits 1,981	Total 2024 £ 213,119 12,552 8,500 9,801 1,157 -		Total 2023 £ 145,492 16,100 - 5,052 1,816 125
	245,129		168,585
	Total 2024 £ 1,981		Total 2023 £ 676

Page 13

STAA

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

5 Grants and donations Comic Relief Postcode Places Asda Foundation Awards for All BBC Children in Need Enterprise Development Fund Society of the Holy Child Garfield Weston The John Eastwood Foundation Skipton Building Society National Lottery Community Fund The Forrester Family Foundation Nottingham City Council Edith Murphy Winifred Eileen Kemp Trust Whitaker Charitable Trust SSBC The Limbourne Trust Sundry donations The 29th May 1961 Charitable Trust The Williamson Benevolent Trust Places for People The Forman Hardy Charitable Trust The Lady Hind Trust The Renewal Trust The Chetwode Foundation The Thomas Farr Charity The Edward Cadbury Charitable Trust Groundwork UK	Unrestricted funds £ - 25,000 - - - - 10,000 20,000 - - - 10,000 - - - - - - 1,927 - - - - - - - - - - 66,927	Restricted funds £ 4,996 - 975 10,000 10,000 26,509 - - 3,000 2,000 80,107 - 2,750 2,000 2,500 2,000 11,209 15,000 - 4,000 500 11,000 2,000 2,000 4,228 4,348 5,000 3,000 3,997 213,119	Total funds £ 4,996 25,000 975 10,000 10,000 26,509 10,000 20,000 3,000 2,000 80,107 10,000 2,750 2,000 2,500 2,000 11,209 15,000 1,927 4,000 500 11,000 2,000 2,000 4,228 4,348 5,000 3,000 3,997
			280,046

Page 14

STAA

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

6 Expenditure on charitable activities

Activity delivery Site development & maintenance Depreciation Communications Information technology Equipment, materials & resources Insurance Marketing & promotional Legal & professional Recruitment Plot, office rent & rates Printing & stationery Salaries, NI & pension Sundry expenses Training Travel & expenses Utilities & office cleaning Volunteer expenses Overhead recharges	Unrestricted General funds £ 566 - - 895 3,584 400 5,123 606 11,663 102 4,420 489 58,629 380 1,199 32 956 18 (47,648) 41,414	Unrestricted Designated funds £ Restricted funds £ 5,261 4,343 - - 2,972 - 203 484 1,815 560 1,180 9,923 - - - - 6,676 1,500 - - 2,379 3,242 52 170 13,666 134,684 70 39 - 1,721 27 80 - - - 243 1,955 45,693 36,256 202,682	Total 2024 £ 10,170 - 2,972 1,582 5,959 11,503 5,123 606 19,839 102 10,041 711 206,979 489 2,920 139 956 261 - 280,352	Total 2023 £ 7,431 3,387 2,972 1,426 2,694 6,686 4,655 469 12,744 - 9,787 281 166,239 - 179 235 891 798 -
				220,874

7 Net incoming/outgoing resources

Net incoming/(outgoing) resources for the year include:

Depreciation of fixed assets

2024	2023
£	£
2,972	2,972

Page 15

STAA

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

8 Staff costs

The aggregate payroll costs were as follows:

The aggregate payroll costs were as follows:
Staff costs during the year were: Wages and salaries Social security costs Pension costs	2024 £ 192,535 9,010 5,434 206,979	2023 £ 156,632 5,463 4,144
		166,239

The monthly average number of persons (including senior management team) employed by the charity during the year was as follows:

Average number of employees	2024 No 14	2023 No 14

8 (2023 - 8) of the above employees participated in the Defined Contribution Pension Schemes.

Contributions to the employee pension schemes for the year totalled £5,434 (2023 - £4,144).

No employee received emoluments of more than £60,000 during the year

9 Independent examiner's fees

During the period, the fees payable (excluding VAT) to the charity’s independent examiner Community Accounting Plus are analysed as follows:

Accounting Plus are analysed as follows:
Independent examination Other financial services	2024 £ 890 1,565 2,455	2023 £ 800 -
		800

Page 16

STAA

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

10 Tangible fixed assets

Buildings £ 29,718	Fixtures & fittings £ 1,100	Total £ 30,818 30,818 20,545 2,972 23,517 7,301 10,273 2023 £ 4,796 4,131 2,492
29,718	1,100
19,445 2,972	1,100 -
22,417	1,100
7,301	-
10,273	-
	2024 £ 4,996 3,842 - 8,838 2024 £ 189 208,703 208,892 2024 £ 3,639 3,613 3,266 10,518
		11,419
		2023 £ 249 165,122
		165,371
		2023 £ 1,627 2,614 1,994
		6,235

Page 17

STAA

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

14 Obligations under leases and hire purchase contracts

Operating lease commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

Land and buildings Within one year	2024 £ 4,500	2023 £ 4,824

15 Taxation

The charity is a registered charity and is therefore exempt from taxation.

16 Related party transactions

There were no related party transactions in the year.

17 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

Page 18

STAA

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

18 Funds

Unrestricted funds *General* General fund *Designated* Orchard Orchard Building Redundancy Heritage Contingency IT replacement fund Fundraising support Horticulture Enterprise Youth Engagement Worker Total unrestricted funds Restricted funds Orchard - New Shoots (SSBC) TNL Community Fund Growing to Grow Activity and Play (Orchard) The Safe Space CIN (Orchard) Horticulture/Comm Harvest (Edith Murphy) Horticulture/Comm Harvest (Forman Hardy) Heritage Display Garden Awards for All SIB Comic Relief TNL 23/24 Youth Engagement Worker John Eastwood (Orchard) Limbourne Trust (Orchard) 29th May 1961 (Orchard) Thomas Farr (Orchard) Asda Foundation	Balance at 1 April 2023 £ Incoming resources £ 55,000 67,188 2,000 12,677 10,273 - 32,000 - 2,000 1,097 10,000 - 8,000 - 6,148 - 2,000 - 3,350 19,956 15,000 - 90,771 33,730 145,771 100,918 4,064 11,209 7,957 - 10,428 15,500 11,503 12,978 1,105 10,000 - 2,000 - 1,000 - 2,000 - 10,000 - 26,509 - 8,993 - 80,107 - 4,348 - 3,000 - 15,000 - 4,000 - 5,000 - 975 Page 19	Resources expended £ (41,414) (14,800) (2,972) - (1,497) - (2,225) (6,148) - (8,614) - (36,256) (77,670) (12,946) (7,957) (21,459) (19,112) (10,559) - - (1,076) (7,710) (26,509) (6,854) (71,801) (4,348) - (9,319) (1,100) (957) (975)	Transfers £ - 1,100 - 2,500 (1,600) - - - (2,000) - (15,000) (15,000) (15,000) - - - - - - - - - - - - 15,000 - - - - -	Balance at 31 March 2024 £ 80,774 977 7,301 34,500 - 10,000 5,775 - - 14,692 -
				73,245
				154,019
				2,327 - 4,469 5,369 546 2,000 1,000 924 2,290 - 2,139 8,306 15,000 3,000 5,681 2,900 4,043 -

STAA

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

Williamson (Orchard) Total restricted funds Total funds	Balance at 1 April 2023 £ - 35,057 180,828	Incoming resources £ 500 213,119 314,037	Resources expended £ - (202,682) (280,352)	Transfers £ - 15,000 -	Balance at 31 March 2024 £ 500
					60,494
					214,513

The transfer from the designated fund to the restricted fund (Youth Engagement Worker) represents an amount that should have been shown as restricted in prior period.

The specific purposes for which the funds are to be applied are as follows:

Orchard (Designated Fund) - deliver outdoor educational and play and activity sessions for schools and local young people. Maintain the Community Orchard’s current infrastructure and equipment to ensure a safe and stimulating environment.

Orchard Building (Designated Fund) - to provide for depreciation of the straw bale building, solar panels and the compost toilet.

Heritage (Designated Fund) - designated for Heritage activity to ensure that sufficient funds are available to undertake maintenance activity and improvements on the Heritage Garden and Orchard. Contingency (Designated Fund) - a contingency for capital works, essential repairs and professional fees. IT replacement fund (Designated Fund) - for future replacement of laptops and desktop computers. CRM implementation (Designated Fund) - to enable STAA to purchase, develop and implement a new CRM database.

Horticulture (Designated Fund) - designated to ensure sufficient funds are available for the learning and workshop programme.

Fundraising Support (Designated Fund) - designated to fund fundraising in 23/24 to expand STAA’s activities. Organisation restructure (Designated Fund) - designated to allow staff to restructure, benchmark and increase salaries.

Enterprise (Designated Fund) - designated to ensure sufficient funds are available to continue the delivery of workshops, corporate days and learning programmes.

SSBC project 'New Shoots' is to fund a weekly, drop in session on St Anns Community Orchard for 0 – 3 year olds, their carers and expectant mothers.

TNL Community Fund - STAA has been awarded £226,000 over 3 years for its Gateway to the Gardens project. (01/02/2020 to 30/04/2023) The project will engage the local community in the development of the project whilst delivering a range of activities, volunteering and learning opportunities. Participants will have the opportunity to appreciate the natural environment; relax and socialise with the wider community; develop new skills or productively grow their own fruit and vegetables.

Growing to Grow - offers opportunities for local people to learn, gain skills and knowledge about food growing. Activity and Play (Orchard) - open access events on the Orchard at weekends, after school and in school holidays.

The Safe Space (CIN) - provision of outdoor sessions to young people in need. Youth Engagement Worker - to fund a new Youth Engagement Worker to encourage young people onto the Orchard site, providing a safe space and age appropriate sessions.

Horticulture/Comm Harvest (Edith Murphy) - support for the Community Harvest Project, growing food for the local community via foodbanks and social eating projects.

Horticulture/Comm Harvest (Forman Hardy) - support for the community harvest and horticulture project. Heritage Display Garden - renovate neglected areas of the Heritage Display Garden and redevelop existing planted spaces to enhance their use, and diversity of plant varieties showcased.

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Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

Awards for All - Access to Urban Nature; nature-based site maintenance and development sessions. SIB - Enterprise Development Programme, grant and support to develop and grow our workshop and City & Guilds activity.

Comic Relief - Play Grow and Eat school holiday provision.

The National Lottery Community Fund - Growing Together is a 3 year project which aims to improve skills, health & wellbeing, community connections and access to green space. 3 year project.

Sir John Eastwood Foundation - expansion of Community Orchard children and family activities. The Limbourne Trust - increase and expand Community Orchard activity.

The 29th May 1961 Charitable Trust - Community Orchard children & family sessions. The Thomas Farr Charity - Nature based activities on the Community Orchard. Asda Foundation - Orchard ‘little garden’ refurbishment.

Williamson Benevolent Trust - Expansion of Community Orchard free activities for local children & families.

These are the figures for the previous accounting period and are included for comparative purposes:

Unrestricted funds *General* General fund *Designated* Orchard Orchard Building Redundancy Heritage Contingency IT replacement fund CRM implementation Fundraising support Organisation restructure Horticulture Enterprise Youth Engagement Worker Total unrestricted funds Restricted Orchard - New Shoots (SSBC) TNL Community Fund Community Harvest Digital notice boards GreenSpace	Balance at 1 April 2022 £ 55,000 15,000 13,245 29,000 2,000 10,000 8,000 2,737 5,000 5,947 2,000 - - 92,929 147,929 5,659 27,240 4,750 1,000 2,408	Incoming resources £ 21,538 14,199 - - 2,066 - - - - - 2,581 6,168 - 25,014 46,552 10,078 56,748 - - 1,780	Resources expended £ (14,995) (11,159) (2,972) - (1,744) - (783) (2,102) (9,375) (2,304) (39) (3,237) - (33,715) (48,710) (11,673) (76,031) (4,750) (1,000) (4,188)	Transfers £ (6,543) (16,040) - 3,000 (322) - 783 (635) 10,523 (3,643) (2,542) 419 15,000 6,543 - - - - - -	Balance at 31 March 2023 £ 55,000 2,000 10,273 32,000 2,000 10,000 8,000 - 6,148 - 2,000 3,350 15,000
					90,771
					145,771
					4,064 7,957 - - -

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Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

Transfers £ - - - - - - - -	Balance at 31 March 2023 £ - 10,428 11,503 1,105 - - - - 35,057 180,828 2024 Total funds £ 7,301 217,730 (10,518)	Balance at 31 March 2023 £ - 10,428 11,503 1,105 - - - -
-		35,057
-		180,828
	214,513
	2023 Total funds £ 10,273 176,790 (6,235)
	180,828

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