Charity number: 1141277
Company number: 07415307
(England and Wales)
Greencuisine Trust
Report of the Trustees and Unaudited Financial Statements
For the year ended 31 October 2020
Greencuisine Trust Contents Page For the year ended 31 October 2020
| Report of the Trustees | 1 to 2 |
|---|---|
| Independent Examiner's Report to the Trustees | 3 |
| Statement of Financial Activities | 4 |
| Statement of Financial Position | 5 |
| Notes to the Financial Statements | 6 to 12 |
Greencuisine Trust Report of the Trustees For the year ended 31 October 2020
The Trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and the financial statements for the charitable company for the year ended 31 October 2020. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The purpose of the charity is to improve the knowledge and understanding of environmental issues and to show how bio-diversity, agriculture and preparing & preserving food affects the stability and integrity of the planet and provides a paradigm for sustainable living.
Through workshops, collaborative projects & events, the Trust highlights the connections between the health & vitality of people, communities and the whole living planet.by It shows how locally grown organic food supports community stability, minimises damage to natural resources and helps mitigate climate change. The Trust works to address the significant economic, environmental and social impacts caused by the waste of soil, water, energy and nutrients. A key strand of the Trust's work is researching and teaching methods of growing & processing food that maximises nutrients.
The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.
ACHIEVEMENTS AND PERFORMANCE
Much of the Trusts work revolves around courses, workshops, collaborative projects and events; the pandemic of 2020 meant the charity was no longer able to undertake this work, though we adapted to a certain extent by taking some teaching online.
A small grant was available to complete 2 videos during the year ending October 2019 progress was severely hampered but one was completed in March 2021 and the final one nears completion as I write this report in June 2021.
During 2020 Daphne Lambert on behalf of the Trust wrote the nutrition chapter for the new Dorling Kindersley/Neals Yard Remedies book on Mental Health which was published in May 2021.
The Forest Food Garden elective began at the University of Sussex with Daphne Lambert working alongside Dr John Parry & Perpetua Kirby both from the University School of Education In June 2021 the elective won a 'Teaching to disrupt award'. There were 96 nominations, 8 were shortlisted and 3 won an award. The Forest Food Garden was seen as an amazing initiative that created a positive environmental impact and gave invaluable outdoor community experience to the students.
FINANCIAL REVIEW
Reserves
During the year ending October 2020 the Trust was unable to keep an unrestricted reserve policy of £2,000. With many new teaching posts, initiatives and projects lined up for 2022 and providing the Trust remains adaptable within the changing landscape it looks likely we will be able to reinstate the reserve. In addition we will be seeking a grant to support our work.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Greencuisine Trust Ltd has a memorandum governing document.
Recruitment and appointment of trustees
There are 4 trustees with a circulating chair. Trustees are appointed by the founding member Daphne Lambert The memorandum states there must be 4 meetings a year 2 of which can be conference calls
REFERENCE AND ADMINISTRATIVE INFORMATION
Name of Charity Greencuisine Trust Charity registration number 1141277 Company registration number 07415307 Principal address 1 Byre Wellingham Lane Ringmer Lewes
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Greencuisine Trust Report of the Trustees Continued For the year ended 31 October 2020
BN8 5SN
Trustees
The trustees and officers serving during the year and since the year end were as follows:
| Laura Ellison | |
|---|---|
| Susan Fleming | |
| William Van Marle | |
| Candida Blaker | |
| Independent examiners | Andrew M Wells Accountancy |
| 99 Western Road | |
| Lewes | |
| East Sussex | |
| BN7 1RS | |
| Bankers | Triodos Bank |
| Brunel House | |
| 11 The Promenade | |
| Bristol | |
| BS8 3NN | |
| Approved by the Board of Trustees and signed on | its behalf by |
| ............................................................................. | 15 July 2021 |
| Susan Fleming |
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Greencuisine Trust Independent Examiners Report to the Trustees For the year ended 31 October 2020
I report to the trustees on my examination of the accounts of the charitable company for the year ended 31 October 2020.
Responsibilities and basis of report
As the charity Trustees, who are also directors for the purposes of company law, 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 Act and are eligible for independent examination, I report in respect of my examination of your charity'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 examiners 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 that in any material respect:
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accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the 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 examination; or
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the accounts have not been 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.
Andrew M Wells Accountancy 99 Western Road Lewes East Sussex BN7 1RS
15 July 2021
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Greencuisine Trust
Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31 October 2020
| Notes | Unrestricted | Restricted | 2020 | 2019 | |
|---|---|---|---|---|---|
| funds | funds | ||||
| £ | £ | £ | £ | ||
| Income and endowments from: | |||||
| Donations and legacies | 2 | 5,660 | 16,500 | 22,160 | 38,561 |
| Charitable activities | 3 | 12,427 | - | 12,427 | 21,129 |
| Investments | 4 | 2 | - | 2 | 3 |
| Total | 18,089 | 16,500 | 34,589 | 59,693 | |
| Expenditure on: | |||||
| Raising funds | 5 | (3,303) | - | (3,303) | (3,321) |
| Charitable activities | 6/7 | (21,083) | (15,813) | (36,896) | (52,991) |
| Total | (24,386) | (15,813) | (40,199) | (56,312) | |
| Net income/expenditure | (6,297) | 687 | (5,610) | 3,381 | |
| Reconciliation of funds | |||||
| Total funds brought forward | 6,329 | 1,313 | 7,642 | 4,261 | |
| Total funds carried forward | 32 | 2,000 | 2,032 | 7,642 |
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07415307
Registered Number :
Greencuisine Trust Statement of Financial Position As at 31 October 2020
| Notes Current assets 13 Debtors Cash at bank and in hand Creditors: amounts falling due within one year 14 Net current assets Total assets less current liabilities Net assets The funds of the charity Restricted income funds 15 Unrestricted income funds 15 Total funds |
£ 2020 - 2,752 2,752 (720) 2,032 2,032 2,032 2,000 32 2,032 |
£ 2019 95 8,393 |
|---|---|---|
| 8,488 | ||
| (846) 7,642 |
||
| 7,642 | ||
| 7,642 | ||
| 1,313 6,329 |
||
| 7,642 |
For the year ended 31 October 2020 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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The members have not required the company to obtain an audit of its accounts for the year in question in accordance
-
with section 476,
-
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting
-
records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.
The financial statements were approved and authorised for issue by the Board and signed on its behalf by:
Susan Fleming Trustee 15 July 2021
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Greencuisine Trust Notes to the Financial Statements For the year ended 31 October 2020
1. Accounting Policies
Basis of accounting
The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Companies Act 2006.
Greencuisine Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
Going concern
The accounts have been prepared on a going concern basis and the trustees believe there to be no material uncertainties about the charity's ability to continue as a going concern.
Funds
Unrestricted funds are generally funds that are available for use at the trustees' discretion in furtherance of the objects of the charity.
Further details are disclosed in note 15.
Incoming resources
Donations are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.
Incoming resources from tax reclaims are included in the statement of financial activities at the same time as the gift to which they relate.
Income derived from events is recognised as earned (this is, as the related goods or services are provided).
Resources expended
Liabilities are recognised as resources expended when there is a legal or constructive obligation committing the Charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.
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.
Taxation
The company is a registered charity and is therefore exempt from taxation.
Operating leases
Rents payable under operating leases are charged in the statement of financial activities on a straight line basis over the lease term.
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Greencuisine Trust Notes to the Financial Statements Continued For the year ended 31 October 2020
2. Income from donations and legacies
| Donations received ncome from charitable activities Unrestricted funds Education and promotion of organic and natural farming Course fees Rental income Consultancy nvestment income Unrestricted funds Bank interest receivable xpenditure on other trading activities Unrestricted funds Provision of accommodation |
Restricted funds Unrestricted funds £ £ 16,500 5,660 16,500 5,660 |
2020 £ 22,160 22,160 2020 £ 10,925 92 1,410 12,427 12,427 2020 £ 2 2 2020 £ 3,303 3,303 |
2019 £ 38,561 |
|---|---|---|---|
| 38,561 | |||
| 2019 £ 8,264 7,068 5,797 |
|||
| 21,129 | |||
| 21,129 | |||
| 2019 £ 3 |
|||
| 3 | |||
| 2019 £ 3,321 |
|||
| 3,321 |
3. Income from charitable activities
4. Investment income
5. Expenditure on other trading activities
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Greencuisine Trust Notes to the Financial Statements Continued For the year ended 31 October 2020
6. Costs of charitable activities by fund type
| Education and promotion of organic and natural farming Support costs osts of charitable activities by activity type Support costs Education and promotion of organic and natural farming |
Unrestricted funds £ 16,147 4,936 21,083 Activities undertaken directly £ 31,960 |
Restricted funds £ 15,813 - 15,813 Support costs £ 4,936 |
2019 2020 £ £ 46,829 31,960 6,162 4,936 52,991 36,896 2019 2020 £ £ 36,896 52,991 |
|---|---|---|---|
7. Costs of charitable activities by activity type
8. Analysis of support costs
| nalysis of support costs | ||
|---|---|---|
| 2020 | 2019 | |
| £ | £ | |
| Education and promotion of organic and natural farming | ||
| Finance | 29 | 43 |
| Advertising and | 287 | 1,316 |
| promotion | ||
| Travel costs | 110 | 668 |
| Facilities | 2,444 | 2,539 |
| Stationery and | 815 | 319 |
| telephone | ||
| Insurance | 171 | 107 |
| Governance costs | 1,080 | 1,170 |
| 4,936 | 6,162 |
9. Net income/(expenditure) for the year
This is stated after charging/(crediting):
Accountancy fees
| 2020 | 2019 |
|---|---|
| £ | £ |
| 1,080 | 1,170 |
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Greencuisine Trust Notes to the Financial Statements Continued For the year ended 31 October 2020
10. Staff costs
Total staff costs for the year ended 31 October 2020 were:
| Salaries and wages Charitable |
2020 £ 6,177 6,177 2020 1 1 |
2019 £ 6,193 |
|---|---|---|
| 6,193 | ||
| 2019 1 |
||
| 1 |
12. Comparative for the Statement of Financial Activities
| Income and endowments from: Donations and legacies Charitable activities Investments Total Expenditure on: Raising funds Charitable activities Total Net income/expenditure Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted funds £ 73 21,129 3 21,205 (3,321) (14,503) (17,824) 3,381 2,948 6,329 |
Restricted funds £ 38,488 - - 38,488 - (38,488) (38,488) - 1,313 1,313 |
2019 £ 38,561 21,129 3 |
|---|---|---|---|
| 59,693 | |||
| (3,321) (52,991) |
|||
| (56,312) | |||
| 3,381 4,261 |
|||
| 7,642 |
13. Debtors
| Amounts due within one year: Trade debtors |
2020 2019 £ £ - 95 - 95 |
|---|---|
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Greencuisine Trust Notes to the Financial Statements Continued For the year ended 31 October 2020
14. Creditors: amounts falling due within one year
| Other creditors Accruals and deferred income |
2020 £ - 720 720 |
2019 £ 127 719 |
|---|---|---|
| 846 |
15. Movement in funds
Unrestricted Funds
| Unrestricted Funds | ||||
|---|---|---|---|---|
| Balance at | Incoming | Outgoing | Balance at | |
| 01/11/2019 | resources | resources | 31/10/2020 | |
| £ | £ | £ | £ | |
| General | ||||
| General | 6,329 | 18,089 | (24,386) | 32 |
| 6,329 | 18,089 | (24,386) | 32 | |
| Unrestricted Funds - Previous year | ||||
| Balance at | Incoming | Outgoing | Balance at | |
| 01/11/2018 | resources | resources | 31/10/2019 | |
| £ | £ | £ | £ | |
| General | ||||
| General | 2,948 | 21,205 | (17,824) | 6,329 |
| 2,948 | 21,205 | (17,824) | 6,329 |
Purpose of unrestricted Funds
General
Unrestricted funds are generally funds that are available for use at the trustees' discretion in furtherance of the objects of the charity.
Restricted Funds
| Restricted funds | Balance at 01/11/2019 £ 1,313 1,313 |
Incoming resources £ 16,500 16,500 |
Outgoing resources £ (15,813) (15,813) |
Balance at 31/10/2020 £ 2,000 |
|---|---|---|---|---|
| 2,000 |
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Greencuisine Trust Notes to the Financial Statements Continued For the year ended 31 October 2020
Restricted Funds - Previous year
| Balance at | Incoming | Outgoing | Balance at | |
|---|---|---|---|---|
| 01/11/2018 | resources | resources | 31/10/2019 | |
| £ | £ | £ | £ | |
| Restricted funds | 1,313 | 38,488 | (38,488) | 1,313 |
| 1,313 | 38,488 | (38,488) | 1,313 |
Purpose of restricted funds
Restricted funds
Restricted funds are given for a specific purpose
16. Analysis of net assets between funds
| Net current | Net Assets | |
|---|---|---|
| assets / | ||
| (liabilities) | ||
| £ | £ | |
| Unrestricted funds | ||
| General | ||
| General | 32 | 32 |
| Restricted funds | ||
| Restricted funds | 2,000 | 2,000 |
| 2,032 | 2,032 | |
| Previous year | ||
| Net current | Net Assets | |
| assets / | ||
| (liabilities) | ||
| £ | £ | |
| Unrestricted funds | ||
| General | ||
| General | 6,329 | 6,329 |
| Restricted funds | ||
| Restricted funds | 1,313 | 1,313 |
| 7,642 | 7,642 |
17. Company limited by guarantee
Greencuisine Trust is a company limited by guarantee and accordingly does not have a share capital.
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Greencuisine Trust Notes to the Financial Statements Continued For the year ended 31 October 2020
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