**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 2022** ## **Greencuisine Trust Contents Page For the year ended 31 October 2022** |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 2022** 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 2022. 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 and farming together with methods of preparing & preserving food affects the stability and integrity of the planet. Through workshops, collaborative projects & events, the Trust highlights the connections between soil, food and health. Central to the work of the Trust is showing how locally grown, organic food supports, individual health, community stability, minimises damage to natural resources and helps mitigate climate change. The Trust shares knowledge with diverse groups of people on how to grow & process food using methods 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** March 2021 - July 2021 saw a phased exit from lockdown restriction, allowing face to face events and workshops to resume in the year October 2021 - October 2022. A grant received in January 2022 provided funds to run 10 workshops + training sessions for The Real Junk Food Project. (TRJFP) in Brighton. All of the work focused on minimising waste, maximising nutrition and stretching food budgets. In addition Daphne on behalf of TRJFP prepared lunches for children during school holidays. The grant was also allocated to essential equipment/materials for teaching and core costs. During the year as well as teaching at Greencuisine HQ the Trust has ·undertaken research on alternative food crops, food quality and nutrient density, the gut microbiome and natural immunity. ·explored ways to support food system change by forging closer relationships with The Landworkers Alliance, Growing real food for Nutrition, Alliance for Natural Health & The Biodynamic Association ·forged a collaboration with Nutritank - a nutrition and wellbeing platform for medics ·returned to in person teaching at Hawkwood College & The Coaching Barn ·continued its collaboration with Haymans Farm creating a kitchen at the centre of a biodynamic farm to connect people to soil, food and health through experience. Daphne continues to teach on the innovative Forest Food Garden elective at the University of Sussex. The garden creates a positive environmental impact and connects the health & vitality of people, communities and the whole living planet. In December 2022 Daphne collaborated with Human Nature and cooked a fund raising dinner to increase awareness around food poverty and raise funds for The Lewes Emergency Food Network. ## **FINANCIAL REVIEW** ## **Reserves** During the year ending October 2022 the Trust maintained an unrestricted reserve policy of £2,000. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** Greencuisine Trust Ltd has a memorandum governing document. 1 of 12 Gmnculsine Trust Report of th8 Trustaos Continued For the year ended 31 October 2022 Recru￿Ment and appolntment of tru¥th•s Thgre are 4 lrnsteè5 V+ith a urrulab.ng chair. Trustèes are appointed ty the founding member Daphng Lambert The m•morandurn stat•s there must be 4 n*etings $ year2 of*thKh can be confèrence ealL8 REFERENCE ANO ADMINISTRATIVE INFORMATION Name of Char Charlty reglstrndon nurnb•r Company rBglstratlon numb•r prtnclpal address 1141277 07415307 1 Byrtr wdfingham Lan• Ringmgr BN8 SSN Trustee• Th& Iruste8s and offieorn semng ¢*Jrrng the year and since the ye¥ ènd *Afjrn as folbw3'. Laura Ellison Susan Fleming Wd14am Van Marfe Candida Dunford thr Ind•p•ndenl •x4ffl1n•rs Caroline Clarke ACA 99 Vkstem Rtsad East Su58ex BN7 1RS Banke Tfiodos Bank Deanery Road Bristol BS15AS Approved ty the Board olTrustees an¢J signet1 on ts tehatf Susan Fteming 717/L5 2of12 Greencuisine Trust Independent Examiners Report to the Trustees For the year ended 31 October 2022 l rnport to the trustees on nry ￿Minall)n ofthe accounts ofthe chantable etsnyany forth• year•nded 31 Othr2022. Responslbllltles anfl basls of r•port As the charity Trust88s. vtho a￿ alw direclors for the PUfPOSeS of company law. are r•$Fonsit49 for tho preparation of th• A¢counts in aeeordane• with the reqUIre￿￿nts ofthé Corrpanies Act 2¢YJ6 Cthe 2006 Act?. Hawn9 salisf*d fftyself that th• accounts of the CoTrwny are not required to be audited un(ler Part 16 of the 21)C6Act and ar8 eligibl¢ for independent gxaNnat￿n, I report in rnspect of my examination of your chanws accounts canied out under 8ection 145 of the Chanties Act 2011 Cthe 2011 Att). In out exAninab"on I hav8 folb*pd tha Eirections givon by tha Charity CommissKJn under 5ectiort 14515llb) of th9 201 l Act. Indep•ndent •xamln•r4 stat￿ent I have eowplet8d nTy èxamination. I confim that no matters have tsyne to attention in COn￿diDn ￿1th the ¢xarThn8th'on giving m$ caus& lo believe that in any mat8rial resp•ct'. 1. accounting rè¢ords ￿Te not kept in respèct ofthg Compory as requir•d ty S8aion 386 of tho 20C6 Aci,. or 2. thè accounts do not ac¢ord wlh thos& records., or 3. the accounts do not comp￿ wth the requir•nEnts gf secb.on 396 of the 2CQ6 Ac* otherthan any rerWiory￿nt that th• accounts givè a tnjè and fair vtev/ vknich is not a matter considerpd as part of an indepeodent exanination," or 4. Ihg accounts have not been prepa￿￿ in accordance wih the methods and ofth• Statèffent of Recorrrfnended Pra¢ts'ce for accounlsng and r8PQrting by charitses applicaue to charibes FYEparing theirae¢ounts in accordance N%ith th8 Financi81 Reporting Standard applicaWe in th$ UK and R&wt4ic of Ireland (FRS 1021. I have no concams and have come a¢mss no other mattets in connection vAth the examination to V*hich attenlion shoul(f tse dra￿￿ in thi$ report in ordèr to enable a proper undetstanding of the accounts to be reached. Caroline Clathe ACA 99 Vvestem Road L¢wes East Sussex BN71RS 07 July 2023 3of12 ## **Greencuisine Trust** ## **Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31 October 2022** |**Notes**
**Income and endowments from:**
Donations and legacies
2
Charitable activities
3
Investments
4
**Total**
**Expenditure on:**
Raising funds
5
Charitable activities
6/7
**Total**
**Net income/expenditure**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**£**
13,766
14,543
19
**28,328**
(3,898)
(8,158)
**(12,056)**
**16,272**
752
**17,024**|**Restricted**
**funds**
**£**
50,000
-
-
**50,000**
-
(27,592)
**(27,592)**
**22,408**
-
**22,408**|**2022**
**£**
63,766
14,543
19
**78,328**
(3,898)
(35,750)
**(39,648)**
**38,680**
752
**39,432**|**2021**
**£**
21,418
10,403
1| |---|---|---|---|---| |||||**31,822**| |||||(3,027)
(30,075)| |||||**(33,102)**| |||||**(1,280)**
2,032| |||||**752**| 4 of 12 Rogist8Md NUn￿or.. 07415307 Greencuisine Trust ststement of Financial Position As at 31 October 2022 2022 2021 Current assets Cash al bank and in hand 41.142 41.142 {1,710) 1,925 1.925 {8101 Credltor8.' amounts falllng due *lthln one >Yar 13 N•t currnrrt assets 39.432 39A32 1.115 1,115 (3631 752 Total ass•ts Itss cuft*nt liablliti•s Credltor•'. amounts fallSng due aft¢r rnorn thaTr one >v*r Net assets 14 39.432 The funds ol th• chaTIty R$5kncted ineomt funds 15 22,408 17,024 unrestn.eted ineome funtts 15 752 Total funds 39,432 7152 For the year ended 31 October 2022 the company was enbled to exerTytion from audit und8r s•ctitin 477 of the Companies Act 2006 relating to Smal ¢ompani*$. The members have not required the ¢oryany lo obtain an autht of rts acts)unts for the year in questh)n in accordan¢o v￿th section 476, The trustees athovAedge the¥ resPon￿b￿lI1eS for conv￿"n9 *ith lh• rnquir•mgnts of the Act V*ilh respect to accountsng rfrcords and the preparnth.on of accounts. These accounts have been prgpargd in aeeordanc• th• prowsions applicable to companies subject to the small ￿￿an￿8$. r•gim•. Tha finantsal statèments app¥oved and authorised for issue by the Board and $i￿d on ns ￿half ty. Flèming Tmstee 1717/L-) 5tsf12 ## **Greencuisine Trust Notes to the Financial Statements For the year ended 31 October 2022** ## **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** As a registered charity, the company is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value Added Tax is not recoverable by the company, and is therefore included in the relevant costs in the Statement of Financial Activities. ## **Operating leases** Rents payable under operating leases are charged in the statement of financial activities on a straight line basis over the lease term. 6 of 12 ## **Greencuisine Trust Notes to the Financial Statements Continued For the year ended 31 October 2022** ## **2. Income from donations and legacies** |Donations received
**Analysis of grants received**
Crucible Foundation
**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|**Restricted**
**funds**
**Unrestricted**
**funds**
**£**
**£**
50,000
13,766
**50,000**
**13,766**|**2022**
**£**
63,766
**63,766**
**2022**
**£**
50,000
**50,000**
**2022**
**£**
10,580
2,017
1,946
**14,543**
**14,543**
**2022**
**£**
19
**19**|**2021**
**£**
21,418| |---|---|---|---| ||||**21,418**| ||||-| ||||**-**| ||||**2021**
**£**
2,723
3,121
4,559| ||||**10,403**| ||||**10,403**| ||||**2021**
**£**
1| ||||**1**| ## **3. Income from charitable activities** ## **4. Investment income** 7 of 12 ## **Greencuisine Trust Notes to the Financial Statements Continued For the year ended 31 October 2022** ## **5. Expenditure on other trading activities** ||**2022**|**2021**| |---|---|---| ||**£**|**£**| |**Unrestricted funds**||| |Provision of accommodation|3,898|3,027| ||**3,898**|**3,027**| ## **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**
**£**
5,743
2,415
**8,158**
**Activities**
**undertaken**
**directly**
**£**
32,085|**Restricted**
**funds**
**£**
26,342
1,250
**27,592**
**Support**
**costs**
**£**
3,665|**2021**
**2022**
**£**
**£**
26,348
32,085
3,727
3,665
**30,075**
**35,750**
**2021**
**2022**
**£**
**£**
35,750
30,075| |---|---|---|---| ## **7. Costs of charitable activities by activity type** ## **8. Analysis of support costs** |**Education and promotion of organic and natural farming**
Management
Finance
Advertising and
promotion
Travel costs
Facilities
Stationery and
telephone
Insurance
Governance costs|**2022**
**£**
1,250
67
475
176
-
446
171
1,080
**3,665**|**2021**
**£**
-
156
27
-
2,018
275
171
1,080| |---|---|---| |||**3,727**| 8 of 12 ## **Greencuisine Trust Notes to the Financial Statements Continued For the year ended 31 October 2022** ## **9. Net income/(expenditure) for the year** This is stated after charging/(crediting): |This is stated after charging/(crediting):||| |---|---|---| ||**2022**|**2021**| ||**£**|**£**| |Accountancy fees|1,080|1,080| ## **10. Staff costs** Total staff costs for the year ended 31 October 2022 were: |Salaries and wages
Charitable|**2022**
**£**
6,507
**6,507**
**2022**
0
**0**|**2021**
**£**
4,888| |---|---|---| |||**4,888**| |||**2021**
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**
**£**
15,418
10,403
1
**25,822**
(3,027)
(22,075)
**(25,102)**
**720**
32
**752**|**Restricted**
**funds**
**£**
6,000
-
-
**6,000**
-
(8,000)
**(8,000)**
**(2,000)**
2,000
**-**|**2021**
**£**
21,418
10,403
1| |---|---|---|---| ||||**31,822**| ||||(3,027)
(30,075)| ||||**(33,102)**| ||||**(1,280)**
2,032| ||||**752**| 9 of 12 ## **Greencuisine Trust Notes to the Financial Statements Continued For the year ended 31 October 2022** ## **13. Creditors: amounts falling due within one year** |Other creditors
Accruals and deferred income
**Creditors: amounts falling due after more than one year**
Other creditors|**2022**
**£**
900
810
**1,710**
**2022**
**£**
-
**-**|**2021**
**£**
-
810| |---|---|---| |||**810**| |||**2021**
**£**
363| |||**363**| ## **14. Creditors: amounts falling due after more than one year** ## **15. Movement in funds** ## **Unrestricted Funds** |_General_
General
**Unrestricted Funds - Previous year**
_General_
General|**Balance at**
**01/11/2021**
**£**
752
**752**
**Balance at**
**01/11/2020**
**£**
32
**32**|**Incoming**
**resources**
**£**
28,328
**28,328**
**Incoming**
**resources**
**£**
25,822
**25,822**|**Outgoing**
**resources**
**£**
(12,056)
**(12,056)**
**Outgoing**
**resources**
**£**
(25,102)
**(25,102)**|**Balance at**
**31/10/2022**
**£**
17,024| |---|---|---|---|---| |||||**17,024**| |||||**Balance at**
**31/10/2021**
**£**
752| |||||**752**| ## **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. 10 of 12 ## **Greencuisine Trust** ## **Notes to the Financial Statements Continued For the year ended 31 October 2022** ## **Restricted Funds** |Restricted funds
**Restricted Funds - Previous year**
Restricted funds
**Purpose of restricted funds**|**Balance at**
**01/11/2021**
**£**
-
**-**
**Balance at**
**01/11/2020**
**£**
2,000
**2,000**|**Incoming**
**resources**
**£**
50,000
**50,000**
**Incoming**
**resources**
**£**
6,000
**6,000**|**Outgoing**
**resources**
**£**
(27,592)
**(27,592)**
**Outgoing**
**resources**
**£**
(8,000)
**(8,000)**|**Balance at**
**31/10/2022**
**£**
22,408| |---|---|---|---|---| |||||**22,408**| |||||**Balance at**
**31/10/2021**
**£**
-| |||||**-**| |||||| Restricted funds Restricted funds are given for a specific purpose ## **16. Analysis of net assets between funds** ||**Net current**|**Creditors >**|**Net Assets**| |---|---|---|---| ||**assets /**|**one year**|| ||**(liabilities)**||| ||**£**|**£**|**£**| |**Unrestricted funds**|||| |_General_|||| |General|17,023|-|17,023| |**Restricted funds**|||| |Restricted funds|22,409|-|22,409| ||**39,432**|**-**|**39,432**| 11 of 12 ## **Greencuisine Trust Notes to the Financial Statements Continued For the year ended 31 October 2022** |**Previous year**|||| |---|---|---|---| ||**Net current**|**Creditors >**|**Net Assets**| ||**assets /**|**one year**|| ||**(liabilities)**||| ||**£**|**£**|**£**| |**Unrestricted funds**|||| |_General_|||| |General|1,115|(363)|752| |**Restricted funds**|||| ||**1,115**|**(363)**|**752**| ## **17. Company limited by guarantee** Greencuisine Trust is a company limited by guarantee and accordingly does not have a share capital. 12 of 12