**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 2021** ## **Greencuisine Trust Contents Page For the year ended 31 October 2021** |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 11| ## **Greencuisine Trust Report of the Trustees For the year ended 31 October 2021** 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 2021. 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, farming together with methods of and preparing & preserving food affects the stability and integrity of the planet. Through workshops, collaborative projects & events, the Trust highlights the connections between the health & vitality of people, communities and the whole living planet. 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** Lockdown restrictions between October 2020 - March 2021 resulted in key events and courses being cancelled. The courses for Hawkwood college were moved online and the Forest Food Garden elective teaching at the University of Sussex was also delivered on line. Teaching resumed face to face in September 2021 and a number of workshops resumed at the Byres. Daphne on behalf of the Trust wrote the nutrition chapter for Neals Yard Remedies book Mental Wellness. The income generated helped towards the core costs of the charity. The book was published in May 2021. In September 2021 Daphne returned to volunteering for The Real Junk Food Project (TRJFP) as a chef in Cafe Gardner. At the time of writing a grant has enabled Daphne to teach maximising nutrition and minimising waste workshops in collaboration with TRJFP during 2022. During year end October 2021 Greencuisine Trust collaborated with Hayman's Farm. The project involves building a kitchen at the centre of a biodynamic farm which will connect people to soil, food and health through experience. Through biodynamic farming and the transformative process of cooking we see that microbes, soil, minerals, plants, sun, moon and planet earth are all interconnected and deepen our understanding of the potential of food to truly nourish our bodies. Our role is designing the kitchen and over the next couple of years train chefs to run the kitchen in addition we are designing & running a series of workshops. The trustees were delighted that Dr Romy Fraser OBE agreed to be the Trusts new patron. ## **FINANCIAL REVIEW** ## **Reserves** During the year ending October 2021 the Trust was unable to keep an unrestricted reserve policy of £2,000. Core funding secured in January 2022 along with new initiatives and projects means the reserve at time of writing has been reinstated. ## **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 1 of 11 **Greencuisine Trust Report of the Trustees Continued For the year ended 31 October 2021** Ringmer Lewes 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 FMAAT 99 Western Road Lewes East Sussex BN7 1RS **Bankers** Triodos Bank Deanery Road Bristol BS1 5AS Approved by the Board of Trustees and signed on its behalf by ............................................................................. 19 July 2022 Susan Fleming 2 of 11 ## **Greencuisine Trust Independent Examiners Report to the Trustees For the year ended 31 October 2021** I report to the trustees on my examination of the accounts of the charitable company for the year ended 31 October 2021. ## **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: 1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. 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 4. 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 FMAAT 99 Western Road Lewes East Sussex BN7 1RS 19 July 2022 3 of 11 ## **Greencuisine Trust** ## **Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31 October 2021** ||**Notes**|**Unrestricted**|**Restricted**|**2021**|**2020**| |---|---|---|---|---|---| |||**funds**|**funds**||| |||**£**|**£**|**£**|**£**| |**Income and endowments from:**|||||| |Donations and legacies|2|15,418|6,000|21,418|22,160| |Charitable activities|3|10,403|-|10,403|12,427| |Investments|4|1|-|1|2| |**Total**||**25,822**|**6,000**|**31,822**|**34,589**| |**Expenditure on:**|||||| |Raising funds|5|(3,027)|-|(3,027)|(3,303)| |Charitable activities|6/7|(22,075)|(8,000)|(30,075)|(36,896)| |**Total**||**(25,102)**|**(8,000)**|**(33,102)**|**(40,199)**| |**Net income/expenditure**||**720**|**(2,000)**|**(1,280)**|**(5,610)**| |**Reconciliation of funds**|||||| |Total funds brought forward||32|2,000|2,032|7,642| |**Total funds carried forward**||**752**|**-**|**752**|**2,032**| 4 of 11 07415307 Registered Number : ## **Greencuisine Trust Statement of Financial Position As at 31 October 2021** |**Notes**
**Current assets**
Cash at bank and in hand
**Creditors: amounts falling due within one year**
13
**Net current assets**
**Total assets less current liabilities**
**Creditors: amounts falling due after more than one year**
14
**Net assets**
**The funds of the charity**
Restricted income funds
15
Unrestricted income funds
15
**Total funds**|**£**
**2021**
1,925
**1,925**
(810)
**1,115**
**1,115**
(363)
**752**
-
752
**752**|**£**
**2020**
2,752| |---|---|---| |||**2,752**| |||(720)
**2,032**| |||**2,032**| |||-| |||**2,032**| |||2,000
32| |||**2,032**| For the year ended 31 October 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. - 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 19 July 2022 5 of 11 ## **Greencuisine Trust Notes to the Financial Statements For the year ended 31 October 2021** ## **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. ## **2. Income from donations and legacies** |Donations received|**2020**
**2021**
**Restricted**
**funds**
**Unrestricted**
**funds**
**£**
**£**
**£**
**£**
22,160
21,418
6,000
15,418
**22,160**
**21,418**
**6,000**
**15,418**| |---|---| 6 of 11 ## **Greencuisine Trust Notes to the Financial Statements Continued For the year ended 31 October 2021** ## **3. Income from charitable activities** ||||**2021**|**2020**| |---|---|---|---|---| ||||**£**|**£**| |**Unrestricted funds**||||| |_Education and promotion of_||||| |_organic and natural farming_||||| |Course fees|||2,723|10,925| |Rental income|||3,121|92| |Consultancy|||4,559|1,410| ||||**10,403**|**12,427**| ||||**10,403**|**12,427**| |**nvestment income**||||| ||||**2021**|**2020**| ||||**£**|**£**| |**Unrestricted funds**||||| |Bank interest receivable|||1|2| ||||**1**|**2**| |**xpenditure on other trading activities**||||| ||||**2021**|**2020**| ||||**£**|**£**| |**Unrestricted funds**||||| |Provision of accommodation|||3,027|3,303| ||||**3,027**|**3,303**| |**osts of charitable activities by fund type**||||| ||**Unrestricted**|**Restricted**|**2021**|**2020**| ||**funds**|**funds**||| ||**£**|**£**|**£**|**£**| |Education and promotion of|18,348|8,000|26,348|31,960| |organic and natural farming||||| |Support costs|3,727|-|3,727|4,936| ||**22,075**|**8,000**|**30,075**|**36,896**| ## **4. Investment income** ## **5. Expenditure on other trading activities** ## **6. Costs of charitable activities by fund type** 7 of 11 ## **Greencuisine Trust Notes to the Financial Statements Continued For the year ended 31 October 2021** ## **7. Costs of charitable activities by activity type** ||**Activities**|**Support**|**2021**|**2020**| |---|---|---|---|---| ||**undertaken**|**costs**||| ||**directly**|||| ||**£**|**£**|**£**|**£**| |**Support costs**||||| |Education and promotion of|26,348|3,727|30,075|36,896| |organic and natural farming||||| ## **8. Analysis of support costs** |**Education and promotion of organic and natural farming**
Finance
Advertising and
promotion
Travel costs
Facilities
Stationery and
telephone
Insurance
Governance costs|**2021**
**£**
156
27
-
2,018
275
171
1,080
**3,727**|**2020**
**£**
29
287
110
2,444
815
171
1,080| |---|---|---| |||**4,936**| ## **9. Net income/(expenditure) for the year** This is stated after charging/(crediting): |Accountancy fees
**Staff costs**
Total staff costs for the year ended 31 October 2021 were:
Salaries and wages|**2021**
**£**
1,080
**2021**
**£**
4,888
**4,888**|**2020**
**£**
1,080| |---|---|---| |||**2020**
**£**
6,177| |||**6,177**| ## **10. Staff costs** 8 of 11 ## **Greencuisine Trust Notes to the Financial Statements Continued For the year ended 31 October 2021** |Charitable
**12. Comparative for the Statement of Financial Activities**|**2021**
1
**1**|**2020**
1| |---|---|---| |||**1**| |||| ||**Unrestricted**|**Restricted**|**2020**| |---|---|---|---| ||**funds**|**funds**|| ||**£**|**£**|**£**| |**Income and endowments from:**|||| |Donations and legacies|5,660|16,500|22,160| |Charitable activities|12,427|-|12,427| |Investments|2|-|2| |**Total**|**18,089**|**16,500**|**34,589**| |**Expenditure on:**|||| |Raising funds|(3,303)|-|(3,303)| |Charitable activities|(21,083)|(15,813)|(36,896)| |**Total**|**(24,386)**|**(15,813)**|**(40,199)**| |**Net income/expenditure**|**(6,297)**|**687**|**(5,610)**| |**Reconciliation of funds**|||| |Total funds brought forward|6,329|1,313|7,642| |**Total funds carried forward**|**32**|**2,000**|**2,032**| ## **13. Creditors: amounts falling due within one year** |**13. Creditors: amounts falling due within one year**||| |---|---|---| |Accruals and deferred income
**14. Creditors: amounts falling due after more than one year**
Other creditors|**2021**
**£**
810
**810**
**2021**
**£**
363
**363**|**2020**
**£**
720| |||**720**| |||**2020**
**£**
-| |||**-**| 9 of 11 ## **Greencuisine Trust Notes to the Financial Statements Continued For the year ended 31 October 2021** ## **15. Movement in funds** ## **Unrestricted Funds** |_General_
General
**Unrestricted Funds - Previous year**
_General_
General|**Balance at**
**01/11/2020**
**£**
32
**32**
**Balance at**
**01/11/2019**
**£**
6,329
**6,329**|**Incoming**
**resources**
**£**
25,822
**25,822**
**Incoming**
**resources**
**£**
18,089
**18,089**|**Outgoing**
**resources**
**£**
(25,102)
**(25,102)**
**Outgoing**
**resources**
**£**
(24,386)
**(24,386)**|**Balance at**
**31/10/2021**
**£**
752| |---|---|---|---|---| |||||**752**| |||||**Balance at**
**31/10/2020**
**£**
32| |||||**32**| ## **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** ||**Balance at**|**Incoming**|**Outgoing**|**Balance at**| |---|---|---|---|---| ||**01/11/2020**|**resources**|**resources**|**31/10/2021**| ||**£**|**£**|**£**|**£**| |Restricted funds|2,000|6,000|(8,000)|-| ||**2,000**|**6,000**|**(8,000)**|**-**| |**Restricted Funds - Previous year**||||| ||**Balance at**|**Incoming**|**Outgoing**|**Balance at**| ||**01/11/2019**|**resources**|**resources**|**31/10/2020**| ||**£**|**£**|**£**|**£**| |Restricted funds|1,313|16,500|(15,813)|2,000| ||**1,313**|**16,500**|**(15,813)**|**2,000**| 10 of 11 **Greencuisine Trust Notes to the Financial Statements Continued** ## **For the year ended 31 October 2021** ## **Purpose of restricted funds** Restricted funds Restricted funds are given for a specific purpose ## **16. Analysis of net assets between funds** |**Unrestricted funds**
_General_
General
**Restricted funds**
**Previous year**
**Unrestricted funds**
_General_
General
**Restricted funds**
Restricted funds|**Net current**
**assets /**
**(liabilities)**
**Creditors >**
**one year**
**Net Assets**
**£**
**£**
**£**
1,115
(363)
752| |---|---| ||**1,115**
**(363)**
**752**| ||**Net current**
**assets /**
**(liabilities)**
**Creditors >**
**one year**
**Net Assets**
**£**
**£**
**£**
32
-
32
2,000
-
2,000| ||**2,032**
**-**
**2,032**| ## **17. Company limited by guarantee** Greencuisine Trust is a company limited by guarantee and accordingly does not have a share capital. 11 of 11