## **GREEN BRITAIN FOUNDATION**
## **FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 30 APRIL 2023**
**Company No. 08121843 Charity No. 1148783**
## **GREEN BRITAIN FOUNDATION**
## **INDEX TO FINANCIAL STATEMENTS**
## **YEAR ENDED 30 APRIL 2023**
|**Contents**|**Page No.**|
|---|---|
|Reference & Administrative Information|1|
|Report of the Board of Trustees|2 to 20|
|Independent Auditor’s Report|21 to 24|
|Statement of Financial Activities|25|
|Balance Sheet|26|
|Cash Flow Statement|27|
|Notes to the Financial Statements|28 to 37|
## **GREEN BRITAIN FOUNDATION**
## **REPORT OF THE BOARD OF TRUSTEES**
## **YEAR ENDED 30 APRIL 2023**
## **REFERENCE AND ADMINISTRATIVE INFORMATION**
**Charity name** Green Britain Foundation **Registered charity number** 1148783 **Company number** 08121843 **Registered address** Lion House Rowcroft Stroud Gloucestershire GL5 3BY **Website** www.greenbritainfoundation.co.uk **Telephone Number** 07803 124541 **Contact** Helen Taylor (helen.taylor@ecotricity.co.uk) **Directors / Trustees** Dale Vince OBE Dahlia Nahome Helen Taylor
**Senior Management Team** Helen Taylor – General Manager
**Independent Auditor** Burton Sweet Limited The Clock Tower, Farleigh Court Old Weston Road, Flax Bourton, Bristol BS48 1UR
**Solicitors** TLT LLP 1 Redcliffe Street Bristol BS1 6TP
## **Bankers**
HSBC Bank PLC 3 Rivergate Temple Quay Bristol BS1 6ER
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## **GREEN BRITAIN FOUNDATION**
## **REPORT OF THE BOARD OF TRUSTEES**
## **YEAR ENDED 30 APRIL 2023**
The trustees present their annual report and financial statements for the year ended 30 April 2023, which also comprises of the Directors’ Report required by the Companies Act 2006.
Reference and administrative information, as set out on page one, form part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice - Accounting and Reporting by Charities (FRS102).
## **Structure, Governance and Management**
The Green Britain Foundation is a company limited by guarantee, registered under the Companies Act. It is governed by its Memorandum and Articles of Association dated 12 August 2019 and is registered with the Charity Commission (registered number: 1148783). Date of incorporation was the 27 June 2012.
In the event of the company being wound up, the member is required to contribute an amount not exceeding £1. Dale Vince is the sole member of the charity.
By operation of law, all trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation. The trustees are all individuals.
The charity is a company and charity and follows the legislation pertaining to both.
## **Appointment of trustees**
As set out in the Articles of Association, trustees are invited to join the board. The trustees who served in the reporting period were Dale Vince, Helen Taylor and Dahlia Nahome, with no changes during the year, or in the period between the year-end and the approval of the accounts.
The governing document allows for a minimum of two trustees and there are currently three.
In appointing trustees, the charity follows the Charity Commission guidelines and specifically:
- Identifies the need
- Agrees the skills and experiences we require and create a person and role specification
- Agrees an open process of recruitment
- Ensures that the charity opens the opportunity to a diverse range of candidates
- Interviews against the criteria the charity has identified, in a fair and objective manner
- Invites preferred candidates to join subject to references
- Obtains written confirmation that candidates are eligible in law to be trustees
- Asks candidates to declare conflicts of interest
- Formalises the appointment in line with the charity’s governing document
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- The chair writes to candidates setting out their duties and responsibilities as trustees and directors or delegates this to the General Manager
- A formal induction process is undertaken
- Trustees are formally welcomed to the board
- The decision is ratified at the next AGM
At the Annual General Meeting one third of the trustees retire by rotation but are eligible for reappointment. Dahlia Nahome retires as a trustee at the next Annual General Meeting but is eligible for reappointment.
## **Organisation**
The board of trustees, which shall include no less than two members, administers the charity. The trustee board comprises of three trustees.
The Charity comprises the wholly owned subsidiary, FGR Community, delivering outreach programmes aligned to the football club, Forest Green Rovers FC, in accordance with the Articles of Association. The FGR Community board comprises three directors: two independent directors and one representing Forest Green Rovers FC. The board meet at least three times a year, with separate sub-committees responsible for operations, human resources, finance, governance and outreach updates.
A Chief Executive Officer, as appointed by the trustees, manages the day-to-day operations of FGR Community. A General Manager is appointed by the trustees to run the day-to-day operations of the Green Britain Charity as a whole.
## **Risk management**
The trustees are aware that a key risk is the safeguarding of children and adults, including GDPR measures, that are particularly relevant to FGR Community’s programme delivery within the community. A safeguarding culture has been instilled throughout the organisation from top to bottom, with stringent processes and training in place.
Staff and volunteers understand the importance of safeguarding and the appropriate action that is required to ensure FGR Community provides a safe environment for its service users. FGR Community has a Designated Safeguarding Officer, as well as a further support, in the form of a Safeguarding Forum managed by Forest Green Rovers Football Club – with a designated Safeguarding lead on the Board of Directors of FGR Community.
The finances of the Green Britain Foundation are monitored closely by the General Manager and reviewed in accordance with the charity’s reserves policy.
## **Objects and activities of the charity**
The purpose of the charity is as set out in its governing document.
The charity’s objects are for the benefit of the public generally, both in the United Kingdom and overseas:
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## **GREEN BRITAIN FOUNDATION**
## **REPORT OF THE BOARD OF TRUSTEES**
- a) To promote, for the benefit of the public, the protection and improvement of the physical and natural environment
- b) To promote community participation in healthy recreation by providing facilities for the playing of association football and other sports capable of improving health
- c) To provide, and assist in providing, facilities for sport recreation or other leisure time occupation of such persons who have need for such facilities by reason of their youth, age, infirmity or disablement, poverty, or social and economic circumstances, or for the public at large in the interests of social welfare and with the object of improving their conditions of life
- d) To promote, for the benefit of the public, the protection and improvement of the physical and natural environment by providing facilities and activities in an environmentally friendly way and which demonstrates the benefits of the physical and natural environment
- e) To advance the education of children and young people through such means as the trustees think fit, in accordance with the law of charity and in particular in relation to the protection of the physical and natural environment.
## **The main activities undertaken in relation to these purposes during the year**
The Green Britain Foundation serves to encourage and empower people to live more sustainably and reduce their personal carbon footprint, while also using the power of football and other outreach activities to improve the lives of people through their participation in sport and education.
The Foundation’s objectives for year-ending 30 April 2023, encompassed four main goals:
**1. Environmental Education –** Engaging young people in the solutions towards a greener Britain, through the provision of environmentally focused teaching resources able to be inter-woven into current lessons by teachers for primary schools and the development and implementation of a new ‘Green Briton Challenge’ providing the opportunity for secondary school students to research and create their solutions to climate change – with support to enable them to bring their projects to life.
Also, researching and producing substantial evidence pointing to ways of living a greener lifestyle, in the form of reports used to demonstrate this.
**2. Using the power of sport to empower and improve lives through:**
- **Environment and sustainability** - Increasing awareness of sustainable practice by means of education and action through the lens of sport
- **Sport and Recreation** – Engaging people of differing ages and abilities in sport and physical recreation to increase people’s participation in sport
- **Health and Wellbeing** – Promoting healthy behaviours, encouraging people to take responsibility for their own physical health and mental wellbeing
- **Inclusion and Community Cohesion** – Providing the opportunity for people and communities facing common barriers to come together under the umbrella of football
- **Education and employability** – Educating, motivating, and inspiring people to learn of opportunities through the power of sport to help them fulfil their potential and consider their impact on their wider community and the environment.
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## **GREEN BRITAIN FOUNDATION**
**3. Grants** – Supporting ways that people can reduce their environmental impact.
**4. Taking land back to Nature** – The purchase of woodland to enhance increase biodiversity, natural regeneration and the sequestration of carbon.
All the above programmes have been managed while ensuring the operations of the Foundation/Trust were run efficiently and effectively.
The board of trustees continues to be satisfied that the activities of the Green Britain Foundation and its wholly owned subsidiary, FGR Community, satisfactorily meet the Charity Commission public benefit requirements.
Further information within the achievements and performance section of this report provides details of the work undertaken to meet these aims and objectives.
Thanks to the success of various funding bids and collaborative working with other community partners, FGR Community (also known as ‘the Trust’) has continued to serve as a central part of the community over this reporting period.
The board is grateful to Ecotricity Group Limited for its significant funding support towards grants made, the purchase of land and the running of the Foundation. The Group has also contributed to the funding of the Foundation’s education activities including the ongoing development and implementation of the Ministry of Eco Education programme, with additional funding gifted by the legal firm, TLT LLP for this, and has funded the Young Green Briton Challenge and reports produced in this year. It has also made an additional unrestricted donation towards the ongoing development of the Green Britain Foundation to be held in endowment and used for future operations and programmes that are consistent with the objectives of the Foundation.
Significant funding has also been received from the English Football League Trust, as unrestricted funds to support the running of FGR Community along with some restricted funds to support the ongoing development of the Trust. The Premier League Charitable Fund (PLCF) has also continued to fund FGR Community’s ability to run the Premier League Primary Stars programme throughout the Gloucestershire area and a new programme to the Trust – the Premier League Kicks programme, as referenced below. The Professional Footballers Association (PFA) has funded a programme of activity involving Forest Green Rovers FC players attending school visits and engaging with the community.
Individual grants have been secured - several from local authorities who have granted funds to FGR Community to deliver the Government’s Holiday Activities and Food (HAF) programme in 2023 within the Gloucestershire area, particularly Stroud and Nailsworth.
FGR Community has also been instrumental in helping secure the funding to be able to host a Community Development role within the immediate vicinity of Forest Green Rovers F.C - to include funding from Build Back Better (County Councillor funds) and a Community Wellbeing Grant for 3 years, Nailsworth County Council, the Clinical Commission Group, Gloucestershire County Council and sone community funding partner funding.
The Board of trustees is grateful to all those who have granted funds, including an increasing number of businesses who have formed partnerships with the Trust to achieve some powerful
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additional community engagement. Particular thanks go to companies: Candriam, Grundon, Parkers, Adey Innovation Limited, Memorial Woodlands, First Choice Utilities, Filtration Ltd, Zest and Greiner Bio-One.
The Board has also been able to use a proportion of its reserves from year-ending April 2023 to bring in an external consultant (iWonder Group) to help advise on the next phase of development and strategy for FGR Community, with the aim of improving the Trust’s efficiency and impact in line with the needs of the immediate and wider community.
## **Key Developments and Achievements**
The following developments and achievements have been delivered over the course of this financial year:
## **1. Environmental Education**
## **1.2 The Ministry of Eco Education**
**Aim:** To engage young people in the solutions towards a greener Britain, through the ongoing development and implementation of an eco-curriculum created under the umbrella of the Ministry of Eco Education (MEE) now in its second year of activity and new Young Green Briton Challenge. Total amount invested in these activities was £129,062.
## **Background**
The Ministry of Eco Education was established in the Summer of 2021 with the aim of greening up the curriculum.
In 2021, Paul Turner (Curriculum Author), joined the team to guide and support the development of a cross curricular eco curriculum, taking the seeds of ideas established by Minchinhampton Primary Academy near Stroud and developing this into a holistic curriculum available for schools to use for free across the country.
In 2021 to 2022, a controlled trial was carried out with 15 primary schools, from across the country, to investigate the impact of the MEE approach and framework. During this time, relationships were built with a variety of organisations operating in the education for sustainability space. Alongside this, Paul has continued to bring together a wealth of free resources already freely available from over 200 environmentally focused partners, into a single framework and approach. One key aim of this programme is for it to remain free for all teachers to use.
## **Achievements**
In year 2022 to 2023 the focus has been on developing this scalable model, working with local authorities and multi academy trusts to extend our reach to more than 1,000 schools. MEE has also worked with secondary schools to adapt the primary approach to be suitable for KS3 pupils.
Overall, the MEE team influenced the learning of more than 600,000 young people across the country, helping their teachers to engage with education for sustainability across a variety of subject areas and age groups.
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The team directly delivered in-person assemblies to 1000’s of young people and facilitated training for 1000’s of school staff.
More broadly the team created hours of online training for staff and recorded video resources.
This year also saw the development of a new website which allows schools to create a login to track their progress and the recruitment of a Schools Coordinator, for the Avon area including Bristol and Bath. This Coordinator has been able to trial an approach for scaling MEE through new proposed regional coordinators (‘Ambassadors’) helping to support schools to embed the MEE approach and framework. This work has helped inform the new Ambassador role to be recruit for in the new academic year.
The team also developed a Teacher Training model introducing staff to the wider ideas of the climate and nature crisis, using the big questions (learning by enquiry) and MEE framework.
The team’s key deliverables include:
- The engagement of 1,108 Schools & Colleges
- Working with 674,500 Young People and 34,500 Teachers
- The creation of 63 Enquiry Questions
- The delivery of 504 Lessons
- Connecting teachers and their pupils with resources from 200+ Partner Organisations
- The production of 68 Supporting Videos
- The sharing of 800,000 Social Media Impressions
## **Impact**
The MEE team continue to see an impact on the school community through the Nature Connection Index, as well as teacher feedback and comments from young people, parents and governors.
Schools engaging with the Ministry of Eco Education approach and framework have been experiencing:
- An increase in nature connection
- An increase in pro environmental behaviours
- An increase in young people’s positive engagement with local community
- Teachers feel more supported and confident
- An increase in young people’s knowledge and understanding
- An increase in feelings of hope for positive change
## **Future Plans**
The MEE team are aiming to reach 10,000 schools by 2025, using a multi-faceted approach which includes building relationships with a number of stakeholders and sharing their
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experience and approach with local authorities and multi academy trusts. They also plan to use the Department for Education’s sustainability initiatives as a vehicle to access more schools, with a focus on working with the 1,200 schools the Department of Education has identified for additional funding to engage with the ‘National Nature Park and Climate Leaders Award’.
The plan is to develop a Climate Change Certificate and Accreditation for schools which recognises the work of teachers to integrate education for sustainability at KS4.
With the growth of sustainability initiatives for schools the MEE team aim to continue integrating these into our model whilst also differentiating our framework so that schools understand their approach of signposting the best opportunities in a logical journey.
## **1.2 The Young Green Briton Challenge**
The Young Green Briton Challenge, funded by the Green Britain Foundation was developed, delivered in partnership with Social Innovation for All, Volunteers for Future, I Have a Voice and the Ministry of Eco Education to nurture, support and celebrate youth-led, school-based climate action in a secondary educational setting.
In this first pilot year sixteen schools took part across the country, culminating in a Young Green Briton Challenge national final awards ceremony hosted at the House of Lords.
The Challenge supported whole year groups of students aged 11-14 to learn and apply design, innovation, business and other transferable skills, empowering young people to explore local climate and sustainability issues and design entrepreneurial solutions or campaigns to address the issues of climate change.
Each group was mentored by volunteer mentors with a background in campaigning, design, innovation or experience of setting up their own enterprise to support teams of young people. Over a four-month period they supported the students to help them develop their ideas from concept through to prototype to implementation. This involved encouraging and facilitating collaboration amongst team members, and promoting an inclusive working environment, as well as regularly monitoring students’ progress and working in partnership with the teachers to ensure that the students behaved respectfully to one another.
## **Achievements:**
- Sixteen diverse schools co-created the model, engaging a whole year group in each school
- 2768 students aged 11-14 created over 450 ideas for local climate solutions
- 68% of students felt they learnt important skills for their future during the design workshop and 72% enjoyed participating
- Seventy student-led climate action projects received seed investment collectively reaching over 16,000 people
- Forty volunteer mentors supported student-led project implementation, providing a crucial external perspective on climate action solutions
- Six YGBC Ambassadors including Chris Packham and young climate activists celebrated the National Finalists at an event in the House of Lords
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- Four National Winners were selected for further £1000 investment - their impact will continue to grow over the next year.
## **Impact**
This Challenge involved:
- One independent special school for children with visual and sensory impairment and fifteen state schools
- 50% of the schools were in line with or above average Free School Meals
- 50% of the schools were above average for English as a second language
- 56% of the schools were above average special educational needs
This feedback from teachers and students highlights the programme’s impact:
- “I really liked thinking about different topics that I otherwise wouldn't have known existed like the environmental impacts of fast fashion because I am now aware." **Year 8 student**
- "Working as a team helped my communication skills." **Year 9 Student**
- "I enjoyed the freeness and how you thought of everything instead of just being told what to do - you got to use your creativity." **Year 7 Student**
- "It has been an incredible experience for my pupils. They have developed real skills in teamwork, critical thinking, problem solving and entrepreneurship. They have overcome problems and challenges which improves resilience and have considered how local solutions can help them take action for global issues." **YGBC Lead Teacher, pilot school**
- "YGBC raised the profile of climate education so now SLT [the Senior Leadership Team] want us to continue to offer such programmes as a core part of the curriculum, whereas previously it was an add-on in Geography." **YGBC Lead Teacher, pilot school**
- “The YGBC has been a fantastic opportunity for our school. The challenge has helped simplify the behemoth that is "climate change / sustainability", and empowered learners to make positive change in their own communities." **YGBC Lead Teacher, pilot school**
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## **Future plans**
The Green Britain Foundation intends to financially support the Young Green Briton Challenge in the forthcoming year and support the development and exaction of this seeing this as an important integration to the work being conducted by the Ministry of Eco Education team in helping equip young people to cope and adapt to the challenges of climate change.
## **1.3 Reports**
One of the key objectives of the Green Britain Foundation is to help people learn how to create a greener, more sustainable and resilient Britain – this includes the gathering of substantiated evidence for reports to help create pathways towards change. Two pieces of work were completed this year:
## a) **Renewable energy and its impact on the Britain’s GDP**
The Foundation invested £8,352.00 in 3Keel LLP undertaking energy modelling work, looking at the comparison of every billion pounds investment in energy and how, if this was invested in renewable energy, this would affect the country’s Gross Domestic Product. This economic modelling included reviewing of onshore wind, ground and rooftop solar and green gas, comparing this to the oil and gas (fossil fuel) industries. Report findings are being used to support the Foundation’s narrative for how to move towards a greener Britain.
## b) **‘Can the North West be a Green Energy Superpower?’**
The Foundation invested £169,018 with three organisations **:** Carbon Jacked Ltd (£19,738.00), Absolar Solutions LTD (£41,280.00) and Ove Arup Partners Ltd (£108,000) – all three worked together to produce this report looking at the potential for a transition to renewable energy in the North West of England, with the mayors of Liverpool and Manchester.
This study incorporated ‘blue sky’ thinking around the use of land availability in the North West to produce renewable energy and help the regions of Manchester, Liverpool and Cheshire understand how they can be self-sufficient. This has saved councils in these areas carrying out this work and put the results in the public domain. This report is also being used as a ‘best practice blueprint’ for other areas in Britain to be energy independent.
## **2. Using the power of sport to empower and improve lives.**
FGR Community exists **to** educate, motivate and inspire through football. Its programmes make a positive impact across Gloucestershire and beyond.
## **Environment and Sustainability**
**Aim** : To increase awareness of environmentally sustainable practices through education and action-led initiatives.
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## **Achievements**
FGR Community hosts stadium visits for schools, clubs, and community groups on match days, after-school sessions, and as part of the curriculum. The primary focus is on what the football club is doing (and has done) to be known as the "greenest football club in the world."
The Trust welcomed:
- Over 200 attendees for stadium visits.
- 30 students who participated in match-day food sessions.
- Two schools engaged in the Trust’s "Save the Planet" social action.
- 13 assemblies and school visits were held, with a focus on sustainability.
## **Impact**
Throughout the year, FGR Community welcomed over 200 young people to the stadium to promote the message of sustainability and educate children and young people about the importance of living a sustainable lifestyle. This often leads to children incorporating these actions into their personal lives and schools. One of the stadium visits occurred during National Science Week and received support from one of our community partners. The school enjoyed a tour followed by a scientific demonstration from the organisation "Adey."
As the first and only vegan football club in the world, food plays a significant role in conversations with visitors. FGR Community hosted a number of local primary schools, providing them with the opportunity to not only tour the stadium but also take part in a ‘making match-day food’ session. The head chef at the football club demonstrated how to prepare a vegan lunch and discussed the benefits of a vegan diet for both the environment and people's general health.
FGR Community participates in the Premier League-funded "Primary Stars" programme. Schools are encouraged to engage in youth-led social action projects. Two of the schools chose to support the "Save the Planet" campaign. One of these schools organised an educational day for the rest of the pupils, while the other participated in a litter pick in Nailsworth to clean up their community. The litter pick was accompanied by an organisation called "Life's a Beach," which focuses on encouraging children and young people to help clean the planet. This initiative has been chosen by the Premier League to be represented on a national stage in front of other community trusts across the country.
It is not always feasible for schools to travel to the stadium, with this not always being the most sustainable option. To address this challenge, the Trust’s coaches go to the schools to conduct assemblies discussing what the community trust and football club are doing to combat climate change.
## **Sport and Recreation**
**Aim:** To engage people of differing ages and abilities in sport and physical recreation to increase people’s participation in sport
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## **Achievements**
FGR Community organised activity camps during all the school holidays, excluding Christmas, achieving the following:
- 933 children participated in holiday camps, including football, scavenger hunts, and cheerleading.
- 237 places were provided to children on free school meals.
- 80 girls-only places were filled
## **Impact**
These camps typically focus on football, but this year have also included scavenger hunts and a cheerleading activity day. The purpose of these camps has been to create a fun and enjoyable environment for children to participate in their favourite sports or try something new. The camps were open to all abilities, with ages typically ranging from five to thirteen years old. The camps also provided an opportunity for children to socialise and make new friends. Meals were usually provided during these camps, allowing children to have a hot meal during the school holidays. This also introduced children to vegan food for the first time, creating a safe space for them to ask questions about the food and learn about the club's vegan philosophy.
While these camps require payment, free spaces were always offered to children on free school meals to ensure they had access to food during the holidays and opportunities they might not otherwise afford. FGR Community is passionate about providing opportunities to those who typically do not have access to them. The holiday camps are a perfect opportunity to bridge the gap, especially for girls in sports, who often have fewer opportunities compared to boys. FGR Community continues to strive to create a safe environment and offers girlsonly sessions during these camps. These sessions are often well-attended, and feedback is consistently positive and constructive.
## **Health and wellbeing**
**Aim:** To promote healthy behaviours, encouraging people to take responsibility for their own physical health and mental wellbeing.
## **Achievements**
In December 2022, FGR community hired a Community Development worker, with funding from partners including Nailsworth Town Council and Stroud District Council. This role has had a significant impact in the local community in various settings, enabling:
- 14 community café sessions being hosted.
- An average of 35 people attended each café session.
- 4 professionals attended the café on a monthly basis.
- 8 ‘Talk Club’ sessions were hosted.
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## **Impact**
The most notable impact has been the establishment of a weekly café drop-in, which now runs every Monday, except for bank holidays and continues during school holidays. The purpose of this café is to provide local residents with a safe space to enjoy the company of others and enjoy available breakfast food. The café also hosts the local pantry, providing access to food and other items that may be unaffordable for some. This has proven to be an invaluable asset in the local community. The Community Development workers have also built relationships with local professionals, including housing officers who now attend on a monthly basis, helping break down barriers and provide the necessary support to individuals.
In 2023, FGR community relaunched its partnership with the organisation "Talk Club." This initiative allows men to attend sessions to play football and discuss their mental health. Addressing the stigma surrounding men discussing mental health, this provides a comfortable environment for them to open up and seek support from local professionals.
## **Inclusion and cohesion**
**Aim:** To provide the opportunity for people and communities facing common barriers and to help support individuals with their self-esteem, self-worth and ability to tackle social issues.
## **Achievements**
In January 2023, FGR Community launched the Premier League ‘Kicks’ programme for the first time. Premier League Kicks uses the power of football and sport to inspire young people to reach their potential, FGR Community’s key achievements included:
- Successfully delivered the project at five unique venues.
- Engaged over 100 children.
- Participated in a local Premier League Kicks tournament and won the Fair Play Award.
- Advanced to the national Premier League Kicks tournament due to winning the Fair Play Award.
- Distributed over 300 shirts in our "Year 3 Shirt Giveaway."
- Regular befriending calls provided where needed.
- Partnered with a charity supporting families with children having additional needs, offering free tickets to those families.
- Distributed 3,476 tickets in our "Community Stand."
- Hosted a community lunch with over 100 attendees.
- Enlisted 122 ambassadors from 70 different schools.
## **Impact**
The project's first year was a resounding success, providing free opportunities to children and young people who may not typically have access to them. Sessions were held in Nailsworth, Stroud, and Stonehouse to remove access barriers, ensuring inclusivity. Notably, a lastminute team entered a local Premier League tournament against other Community Trusts winning the ‘Fair Play Award’, showcasing incredible character.
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Besides supporting the community Café, FGR Community has offered befriending calls to socially isolated community members. This initiative, which started during the pandemic, remains vital for those in need. In January, FGR Community hosted a community lunch where local residents, community groups, and schools were invited, particularly considering the financial challenges that January presents. It also provided an opportunity for people to explore vegan food and learn more about the football club.
FGR Community is privileged to offer free tickets to local people for every league home game at Forest Green Rovers. Over this period, over 3,000 tickets were given to schools, clubs, community groups, and even refugees in the local area, offering a chance to enjoy matches despite financial constraints. At the beginning of each season, FGR Community collaborates with the football club and Ecotricity for the "Year 3 Shirt Giveaway," distributing over 300 shirts to local primary school students, allowing them to watch matches and cheer on FGR in their new shirts.
The flagship project of FGR Community is the Young Ambassador scheme, unique to the organisation. Every year, we recruit a team of young ambassadors to spread the word about what it's like supporting FGR and all the great things we do on and off the pitch. This year, 122 ambassadors joined from 70 different schools, receiving free season tickets, football shirts, and opportunities to volunteer on match days and request community team visits to their schools to discuss the football club and its green credentials.
## **Education and Employability**
**Aim:** To educate, motivate and inspire people to learn of opportunities through the power of sport to help them fulfil their potential and consider their impact on their wider community and the environment.
## **Achievements**
The Premier League Primary Stars project is a key feature of FGR Community's education and employability theme. Premier League Primary Stars uses the appeal of the Premier League and professional football clubs to inspire children to be active and develop important life skills.
- Supported 7 teachers through PE CPD.
- Conducted 15 regular targeted intervention sessions.
- Delivered 2 Anti-discrimination workshops.
- Executed 4 Social action projects.
- Hosted 13 one-off education activations.
- Supported 3 competitions and delivered them.
- Collaborated with 28 partner schools.
- Engaged 283 children who completed questionnaires.
## **Impact**
Throughout the year, FGR Community delivered various Primary Stars programs reaching 28 partner schools. They covered reading stars, social action, assemblies, teacher CPD, PSHE,
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and competitions. In term 4, they supported the growth of six staff members at St Mary's Primary School in Tetbury while delivering PE sessions.
FGR Community also worked with Kempsford Primary School, addressing their isolation and difficulties engaging with external organisations. The Reading Stars program was conducted across four groups from two-year groups at the school, significantly boosting reading scores. A teacher at the school expressed gratitude for the positive impact. “A great big thank you for all that you have done at Kempsford this year. The kids have loved you coming in! We can’t wait to have you back again next year.”
In early 2023, Nailsworth Primary School faced the unexpected loss of their incoming headteacher. FGR Community stepped in to support the school, offering PSHE sessions for most of the school and engaging year 5 and 6 students in a social action project. This assistance relieved pressure on teachers and had a profound impact on the students involved.
Throughout the year, FGR Community ran and supported three competitions in partnership with the local Barclays Girls Football School Partnership Lead. These competitions focused on providing opportunities for girls, particularly leading up to the Women's World Cup, inspiring girls to get involved in football and support the lionesses.
In term 3, FGR Community organised two anti-discrimination workshops delivered by Show Racism the Red Card and supported by the community team. These workshops were wellreceived, offering children the opportunity to ask questions and learn about various topics.
## **Future Plans**
In the coming year FGR Community plans to:
- Expand girls-only sessions across PL Kicks, PL Primary Stars, and holiday camps.
- Establish PL Primary Stars delivery with local primary schools and extend football opportunities to secondary schools.
- Increase participation in the local PL Kicks program, focusing on hard-to-reach children and young people.
- Review and relaunch educational visits to the stadium for local schools.
- Recruit a staff member to oversee the Ambassador Programme, making necessary adaptations for greater effectiveness.
- Enhance presence on match days, engaging with both football club fans and local community partners.
- Review holiday camp provisions, making necessary adjustments and increasing offerings.
- Support the community development worker in setting up a food bank in the local area.
## **Governance**
**Objective** : to ensure the operations of the Foundation/Trust are run efficiently and effectively,
Throughout the year, comprehensive reviews of the operations and financial performance of the Green Britain Foundation, including the FGR Community Trust, have been overseen by
15
**GREEN BRITAIN FOUNDATION**
## **REPORT OF THE BOARD OF TRUSTEES**
## **YEAR ENDED 30 APRIL 2023**
the designated Trustee responsible for Governance, to include regular resource and support meetings, Finance Review Meetings and quarterly Board Meetings. All meetings are minuted and available for review.
Careful evaluation and review of all necessary procedures and policies have continued to be undertaken.
## **3. Grants**
**Aim:** to promote ways people can reduce their environmental impact.
During the year, the trustees have approved grants to be issued to the following organisations with all projects scrutinised and accepted as being in compliant with our Green Britain Foundation ‘objects’, as follows:
- **a) A Greener Festival** - £43,000 to support the development of tools and help fund some of the costs of the team’s time and expertise to help green up festivals and the wider entertainment industry and reduce their environmental impact, including evaluating the energy they use, the food they offer, and the mode of transport encouraged and made available to event participants and delegates,
## **b) HEAL Rewilding -** £500.00
Heal Rewilding has used these funds to help buy their first 10,000 hectares lowland site in the south of England (Somerset) for rewilding, enabling the natural regeneration of trees, plants and wildflowers and creating space where animals can live freely, and vulnerable species can recover.
The land already had existing buildings that could be easily converted to create educational spaces and accommodation for visitors. In assisting them in the project they’ve become the UK’s first national rewilding landowner and have helped:
- Create spaces where animals can live freely and vulnerable species can recover;
- Combat climate change by healing the land, growing plants and trees, protecting underground stores of soil carbon and preventing the emission of greenhouse gases from substances such as fertilisers and Improve wellbeing, a space where everyone is welcome to come and enjoy the peace nature brings.
The Foundation has become self-supporting, generating revenue from eco-tourism, educational courses and events and creating jobs and bringing economic benefit to the local community. They are recording baseline data for habitat condition, soil health, species presence/absence/ abundance and of levels of carbon in the soil and in the plant biomass and monitoring these changes regularly to ascertain key changes.
## **c) Without Incineration Network -** £7,500
In 2023 the Green Britain Foundation supported some public participation in environmental decision-making, by engaging with, and educating, relevant stakeholders, including those involved within strategic policy decision-making, around the potential impacts and practical measures to apply in addressing sustainable waste and resource
16
**GREEN BRITAIN FOUNDATION**
## **REPORT OF THE BOARD OF TRUSTEES**
## **YEAR ENDED 30 APRIL 2023**
management within the UK. The aim being to support the move towards a more circular and low-carbon economy,
The United Kingdom Without Incineration Network (UKWIN) is an independent network of environmental citizens seeking to achieve more sustainable waste management. The Network coordinates focus groups for local communities and members of the public and regularly engages with a range of stakeholders throughout the UK to improve and inform decision-making, including participating in public consultations.
The project funds enabled UKWIN to extend their educational work including supporting roundtable discussions that explored the economic, social, and environmental impacts of the introduction of a moratorium on new Incineration units across England (as introduced in both Wales and Scotland). The NGO also explored how such a policy could be implemented to maximise public benefit and minimise the unintended consequences of burning waste, including encouraging more waste to be created to keep incinerators in the UK going.
The debate on this is still ongoing but the Green Britain Foundation trustees are pleased to have been able to support the discussion.
## **d) Captain Paul Watson Foundation** - £132,000
Funds gifted to Captain Paul Watson of the Captain Paul Watson Foundation were granted to support the purchase of a sea vessel to be used for the interception of activities harmful to marine life – it has been used so far in the interception of whaling in Iceland and will be on campaign throughout 2023-24.
In all cases grant applications are completed by Foundation / organisation representatives, which are then reviewed by the trustees – and evaluated against the charitable activities and the impact they will have to public benefit.
## **4. Taking Land back to Nature**
The purchase of woodland has been an important focus for the trustees of the Green Britain Foundation in the year, with the aim of enhancing the ability to increase biodiversity, natural regeneration and the sequestration of carbon **.**
Funds of £1,441,272 were spent on the purchase of woodland (‘Hunters Farm Wood’) based in Sussex. The woods and open ground will be managed for rewilding while maintaining public access and providing interpretation to educate and support people’s understanding of the importance of woodland and open ground being allowed to regenerate.
The coppice in the woods is in poor condition. It is intended that this will be restored by giving access for traditional forest management techniques and potentially holding open days to share learnings.
Consideration will be given to whether there is any public benefit from holding open days to publicise this.
17
## **GREEN BRITAIN FOUNDATION**
## **REPORT OF THE BOARD OF TRUSTEES**
## **YEAR ENDED 30 APRIL 2023**
The site also has some relic Ancient Woodland and there will be a seed collection program established that will encourage the growing of local provenance tree stock for use within the woods as well as for wider planting in Sussex.
The trustees have had regard to the Charity Commission's guidance for public benefit in managing the decisions and activities of the charity.
The trustees are satisfied that these documents meet the needs of the charity, now and into the future.
## **Financial review**
## **Review of financial position at the end of the reporting period**
The Charity received a significant increase in donations during the year to £8,182,847 (2022: 452,084) with £7,937,147 being unrestricted (2022: £158,324) and £245,700 being restricted (2022: £293,760). Donations increased due to two individually significant, unrestricted donations from Ecotricity Group Limited amounting to £7,500,772. The Charity’s principal funding sources continue to be from corporate companies within Green Britain Group Limited.
The Group shares common goals with the charity and as such the resources continue to be employed to further the Charity’s key objective to encourage and empower people to live more sustainably and reduce their personal carbon footprint.
There was also an increase in expenditure on charitable activities to £787,458 (2022: £197,587) with £552,858 being unrestricted (2022: £19,788) and £234,600 being restricted (2022: £177,790). The increase was due primarily to an increase in the number and amount of grants payable during the year including £132,000 to Captain Paul Watson Foundation International (2022: £Nil), £43,000 to A Greener Festival (2022: £12,000). Additionally, there was £169,018 spent on work to highlight a pathway towards transitioning to a greener Britain.
The Charity’s financial position as at 30 April 2023 is strong. Net assets increased to £7,625,274 (2022: £231,142) due to a significant unrestricted cash donation in days leading up to year end and an investment in land. The purpose of the investment in land at Hunters Farm Wood of the £1,441,272 is elaborated in section 4 of this report. The Charity does not hold any material financial investments as at 30 April 2023.
## **Reserves**
In the trustees’ view, the reserves should provide the Charity with adequate financial stability and the means for it to meet its charitable objectives for the near future. The trustees propose to maintain the Charity’s reserves at a level which is at least equivalent to three months operational expenditure (£61,500) and have done so having regard to its manner of operation of likely funding streams.
The Charity held funds totalling £7,625,274 (2022: 231,142) which includes £148,477 (2022: £145,174) in the FGR Community reserve and £10,300 (2022: £3,400) in the Alveston Community Benefit Fund both of which are restricted. The Charity has no designations or committed expenditure as at 30 April 2023. Within unrestricted funds there is £1,441,272 (2022: £Nil) which is invested in fixed assets and is therefore not deemed to be liquid resources. Therefore, the Charity has free reserves of £6,024,400 (2022: £81,743).
18
## **GREEN BRITAIN FOUNDATION**
## **REPORT OF THE BOARD OF TRUSTEES**
## **YEAR ENDED 30 APRIL 2023**
The trustees of the Charity intend for the free reserves to be brought down in line with policy and to ensure that this cash is utilised in the Charities activities in line with its key objectives.
## **Principal Risks**
## **Safeguarding**
The Charity’s activities involve working alongside vulnerable adults and children and is committed to creating and maintaining a safe and positive environment.
To mitigate against safeguarding risks, the Charity maintains a safeguarding policy which is regularly reviewed and is shared with all staff. Checks are conducted on all new employees who are required to have recent DBS disclosures. Safeguarding training is provided to staff upon induction and staff attend the FA Safeguarding Children workshop when deemed appropriate.
Third parties engaged by the charity undergo vigorous vetting and safeguarding checks to satisfy the Trust’s policy.
## **Income generation**
The Charity’s income portfolio is not diverse and therefore the Charity is over-reliant on a few income streams.
FGR Community relies heavily on income from the Premier League and the English Football League (EFL) which is dependent on Forest Green Rovers Football Club’s status as a member of the EFL.
To mitigate against this the Charity commits to few fixed expenses and budgets its activities based on the income that it receives. The Charity also maintains a reserves policy to protect against reductions to income.
## **Availability and adequacy of assets of each of the funds**
The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund
19
**GREEN BRITAIN FOUNDATION**
## **REPORT OF THE BOARD OF TRUSTEES**
## **YEAR ENDED 30 APRIL 2023**
## **Statement of Trustees’ responsibilities**
The trustees (who are also directors of Green Britain Foundation for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: _The Financial Reporting Standard applicable in the UK and Republic of Ireland_ (United Kingdom Generally Accepted Accounting Practice).
Company law 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 charitable company and of the income and expenditure for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently.
- observe the methods and principles in the Charities SORP.
- make judgments and estimates that are reasonable and prudent.
- state whether applicable UK 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 charitable company will continue in business.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware:
- there is no relevant audit information of which the charitable company’s auditor is unaware; and
the trustees have taken all steps that they ought to make themselves aware of that information.
## **SMALL COMPANY PROVISIONS**
The financial statements have been prepared implementing the Statement of Recommended Practice for Accounting and Reporting by Charities (FRS102) and in accordance with the Financial Reporting Standard 102.
The annual report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.
This report was approved by the board of trustees on 23 February 2024. Signed on behalf of the Board:
………………………………….
Dale Vince OBE Trustee
20
## **GREEN BRITAIN FOUNDATION**
## **INDEPENDENT AUDITOR’S REPORT**
## **YEAR ENDED 30 APRIL 2023**
## **Independent auditor’s report to the members of Green Britain Foundation.**
## **Opinion**
We have audited the financial statements of Green Britain Foundation (the “Charity”) for the year ended 30 April 2023 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
- give a true and fair view of the state of the Charity’s affairs as at 30 April 2023 and of its income and expenditure for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **Basis for opinion**
We conducted our audit in accordance with international Standards in Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the directors’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
## **Other information**
The trustees are responsible for the other information. The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
21
## **GREEN BRITAIN FOUNDATION**
## **INDEPENDENT AUDITOR’S REPORT**
## **YEAR ENDED 30 APRIL 2023**
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report the fact.
We have nothing to report in this regard.
## **Opinions on other matters prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the trustees’ report (incorporating the directors’ report) for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the directors’ report has been prepared in accordance with applicable law requirements.
## **Matters on which we are required to report by exception**
In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us;
- the financial statements are not in agreement with the accounting records and returns;
- certain disclosures of trustees’ remuneration specified by law are not made; or
- we have not obtained all the information and explanations necessary for the purposes of our audit; or
- the trustees were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies’ exemptions in preparing the directors’ report and from the requirement to prepare a strategic report.
## **Other matter**
The corresponding figures presented in these financial statements are unaudited.
## **Responsibilities of trustees**
As explained more fully in the trustees’ responsibilities statement, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
22
## **GREEN BRITAIN FOUNDATION**
## **INDEPENDENT AUDITOR’S REPORT**
## **YEAR ENDED 30 APRIL 2023**
In preparing the financial statements, the trustees are responsible for assessing the Charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the Charity or to cease operations, or have no realistic alternative but to do so.
## **Auditor’s responsibilities for the audit of the financial statements**
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:
- we identified the laws and regulations applicable to the charity through discussions with those charged with governance and other management, and from our knowledge and experience of the sector;
- we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements of the operations of the company, including the Companies Act 2006, taxation legislation and data protection, anti-bribery, employment, pensions, environmental and health and safety legislation; and
- we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management, inspecting legal correspondence and remaining alert during the audit for any indications of non-compliance.
Our audit procedures in relation to fraud included but were not limited to:
- making enquiries of those charged with governance and other management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud;
- discussing amongst the engagement team the risks of fraud;
- gaining an understanding of the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations;
- testing journal entries to identify unusual transactions;
- assessing whether judgements and assumptions made in determining the accounting estimates set out in the accounting policies were indicative of potential bias; and
- investigating the rationale behind significant or unusual transactions.
There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.
23
## **GREEN BRITAIN FOUNDATION**
## **INDEPENDENT AUDITOR’S REPORT**
## **YEAR ENDED 30 APRIL 2023**
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at www.frc.org.uk/auditors/audit-assuranceethics/auditors-responsibilities-for-the-audit. This description forms part of our auditor’s report.
## **Use of our report**
This report is made solely to the Charity’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Charity’s members those matters we are required to state in them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charity’s members as a body, for our audit work, for this report, or for the opinions we have formed.
## **Joshua Kingston ACA (Senior Statutory Auditor)**
For and on behalf of Burton Sweet Limited Statutory Auditor The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR
Date: 23 February 2024
24
## **GREEN BRITAIN FOUNDATION**
## **STATEMENT OF FINANCIAL ACTIVITIES (Including Income and Expenditure Account)**
## **YEAR ENDED 30 APRIL 2023**
|**Note**
**Income from:**
Donations and legacies
**2**
Reserves from Green Britain
**15**
Centre
**Total income**
**Expenditure on:**
Raising funds
**3**
Charitable activities
**4**
**Total expenditure**
**Net income/(expenditure)**
**7**
**Transfer between funds**
**13**
**Net movement in funds**
**Total funds brought forward**
**13**
**Total funds carried forward**
**13**|**Unrestricted**
**Funds**
**£**
7,937,147
-|**Restricted**
**Funds**
**£**
245,700
-|**Total Funds**
**2023**
**£**
8,182,847
-|Total Funds
2022
£
452,084
88,645|
|---|---|---|---|---|
||7,937,147|245,700|8,182,847|540,729|
||360
552,858|897
234,600|1,257
787,458|4,941
197,578|
||553,218|235,497|788,715|202,519|
||7,383,929
-|10,203
-|7,394,132
-|338,210
-|
||7,383,929
81,743|10,203
149,399|7,394,132
231,142|338,210
(107,068)|
||7,465,672|159,602|7,625,274|231,142|
The charity has no recognised gains or losses other than the results for the year as set out above.
All of the activities of the charity are classed as continuing.
**The notes on pages 28 to 37 form part of these financial statements See note 8 for comparative statement of financial activities figures.**
_______________________________________________________________________________________
25
## **GREEN BRITAIN FOUNDATION**
## **BALANCE SHEET**
## **AS AT 30 APRIL 2023**
||||
|---|---|---|
|**AS AT 30 APRIL 2023**
**Company number: 08121843**|||
|**Note**
**Non-current assets**
Tangible fixed assets
**10**
**Current assets**
Debtors
**11**
Cash at bank
**Creditors : Amounts falling due**
**within one year**
**12**
Net Current Assets
**Net assets**
**Funds**
Restricted funds
**14**
Unrestricted funds
**14**|**2023**
**£**
1,441,272|2022
£
-|
||1,441,272
70,044
6,215,534|-
25,484
286,658|
||6,285,578
(101,576)|312,142
(81,000)|
||6,184,002|231,142|
||7,625,274|231,142|
||159,602
7,465,672|149,399
81,743|
||7,625,274|231,142|
These financial statements have been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006 and with the Financial Reporting Standard (FRS102).
These financial statements were approved by the trustees on 23 February 2024 and are signed on their behalf by:
……………….. Dale Vince OBE Chair of Trustees
## **The notes on pages 28 to 37 form part of these financial statements**
_______________________________________________________________________________________
26
## **GREEN BRITAIN FOUNDATION**
## **CASH FLOW STATEMENT**
## **YEAR ENDED 30 APRIL 2023**
|**Note**
**Net cash flow from operating activities**
**16**
**Non-operational cash flows:**
Payments for tangible fixed assets
**Net cash flow for the year**
**Cash and cash equivalents at the beginning of the year**
**Cash and cash equivalents at the end of the year**|**2023**
**£**
7,370,148
(1,441,272)|2022
£
163,061
-|
|---|---|---|
||(1,441,272)|-|
||5,928,876
286,658|163,061
123,597|
||6,215,534|286,658|
Charity law prohibits the use of net cash inflows on any endowed or other restricted fund to offset net cash outflows on any fund outside its own objects, except on special authority.
In practice, this restriction has not had any effect on cash flows for the year.
**The notes on pages 28 to 37 form part of these financial statements**
_______________________________________________________________________________________
27
**GREEN BRITAIN FOUNDATION**
**NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 30 APRIL 2023**
## **1 Accounting policies**
## **a) Accounting convention**
The financial statements have been prepared in accordance with the historical cost convention (except where otherwise stated in the accounting policy note) and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019, and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), and the Companies Act 2006.
The Charity is a public benefit entity as defined under FRS102.
The financial statements are prepared on the going concern basis. The trustees consider this an appropriate basis upon which to prepare the statements.
## **b) Income**
Income is accounted for on a receivable basis. Income from donations is included in income when these are receivable, except as follows:
i) When donors specify that donations given to the charity must be used in future accounting periods, the income is deferred until those periods;
ii) When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred until the pre-conditions have been met.
## **c) Expenditure**
Expenditure is recognised in the period in which they are incurred. Expenditure includes attributable VAT which cannot be recovered.
Raising funds includes those costs incurred in seeking voluntary contributions.
Charitable activities costs include all expenditure directly related to the objects of the charitable company.
Grants payable are charged in the year when the offer is conveyed to the recipient.
Governance costs include the costs of governance arrangements which relate to the general running of the charitable company as opposed to the direct management functions inherent in generating funds. This includes such items as external scrutiny, legal advice for trustees and costs associated with constitutional and statutory matters.
## **d) Fund accounting**
Unrestricted funds can be used in accordance with the charitable objects at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
## **e) Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered.
_______________________________________________________________________________________
28
**GREEN BRITAIN FOUNDATION**
**NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 30 APRIL 2023**
## **1 Accounting policies (continued)**
## **f) Bank**
Cash at bank includes cash and short term highly liquid investments with short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **g) Tangible fixed assets**
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment.
Depreciation is charged so as to write off the cost of assets, other than land, over their estimated useful lives.
## **h) Creditors**
Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.
## **2 Donations**
|Donations from:
Corporate organisations
Public bodies
Charities and trusts
Donations in kind
Individuals
**Prior year comparative**
Donations from:
Corporate organisations
Government bodies
Public bodies
Charities and trusts
Individuals|**Unrestricted**
**Funds**
**£**
7,888,431
700
10,183
37,833
-|**Restricted**
**Funds**
**£**
58,439
41,057
81,132
-
65,072|**Total Funds**
**2023**
**£**
7,946,870
41,757
91,315
37,833
65,072|
|---|---|---|---|
||7,937,147|245,700|8,182,847|
||**Unrestricted**
**Funds**
**£**
150,101
-
625
7,598
-|**Restricted**
**Funds**
**£**
249,228
23,530
19,458
-
1,544|**Total Funds**
**2022**
**£**
399,329
23,530
20,083
7,598
1,544|
||158,324|293,760|452,084|
The donation in kind relates to facilities and services gifted to the foundation from Ecotricity Group Limited.
_______________________________________________________________________________________
29
## **GREEN BRITAIN FOUNDATION**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 30 APRIL 2023**
## **3 Expenditure on: Raising funds**
|Catering supplies
Football equipment
Software licences
**Prior year comparative**
Catering supplies
Football equipment
Training facilities
**4**
**Expenditure on: Charitable activities**
Grants payables (note 5)
Wages and salaries
Other staff costs
Marketing
Legal and professional fees
Consultancy fees
Premises insurance
Rent and rates
Event costs
Utilities costs
Postage and stationery
Bank charges
Bad debt written off
Sundry expenses
Governance costs|**Unrestricted**
**Funds**
**£**
-
-
360|**Restricted**
**Funds**
**£**
512
385
-|**Total Funds**
**2023**
**£**
512
385
360|
|---|---|---|---|
||360|897|1,257|
||**Unrestricted**
**Funds**
**£**
-
210
-|**Restricted**
**Funds**
**£**
3,038
910
783|**Total Funds**
**2022**
**£**
3,038
1,120
783|
||210|4,731|4,941|
|||**Total**
**2023**
**£**
189,500
190,369
7,037
63,336
65,125
191,241
1,185
290
14,708
1,386
568
243
6,452
26,410
29,608|**Total**
**2022**
**£**
15,500
103,676
5,992
22,321
12,173
28,316
791
-
4,532
702
1,169
32
(2,274)
1,342
3,306|
|||787,458|197,578|
_______________________________________________________________________________________
30
## **GREEN BRITAIN FOUNDATION**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 30 APRIL 2023**
## **5 Grants Payable**
|**Grants Payable**|||
|---|---|---|
|**Total grant commitments made in the year**
_Grants to organisation based in the United Kingdom:_
Captain Paul Watson Foundation (formerly known as Sea Shepherd)
Alveston Community Fund
A Greener Festival Ltd
Other small grants (under £1,000)
United Kingdom Without Incineration Network’s (UKWIN’s)
Total cost as stated in the SOFA (Note 4)|**2023**
**£**
132,000
-
43,000
7,000
7,500|2022
£
-
3,500
12,000
-
-|
||189,500|15,500|
||189,500|15,500|
## **6 Staff costs and numbers**
The aggregate staff costs were:
|The aggregate staff costs were:|||
|---|---|---|
|Wages and salaries
Social Security costs
Pension costs|**2023**
**£**
171,222
12,130
7,017|2022
£
91,924
7,567
4,185|
||190,369|103,676|
No employee received emoluments of more than £60,000 in the current or prior year.
The average number of employees during the year was 12 (2022: 6).
Key management personnel are considered to be the trustees and the Head of FGR Community. The total employee benefits received by key management personnel was £11,847 (2022: £18,968).
Other than as disclosed in note 17, no remuneration directly or indirectly out of the funds of the charitable company was either paid or payable for the current or prior period to any trustee or to any person or persons known to be connected with any of them.
No expenses were paid to trustees during the current or previous period.
_______________________________________________________________________________________
31
## **GREEN BRITAIN FOUNDATION**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 30 APRIL 2023**
## **7 Net income/(expenditure)**
|Net income is stated after charging:
Auditor's remuneration
- current year fee
- accounts preparation
Independent examiner's remuneration
- current year fee
- accounts preparation
**Comparative Statement of Financial Activities**
**Income from:**
Donations and legacies
Reserves from Green Britain Centre
**Total income**
**Expenditure on:**
Raising funds
Charitable activities
**Total expenditure**
**Net income/(expenditure)**
**Transfer between funds**
**Net movement in funds**
**Total funds brought forward**
**Total funds carried forward**|**Unrestricted**
**Funds**
**£**
158,324
88,645|**2023**
**£**
9,360
1,920
-
-|2022
£
-
-
840
1,260|
|---|---|---|---|
|||**Restricted**
**Funds**
**£**
293,760
-|**Total Funds**
**2022**
**£**
452,084
88,645|
||246,969|293,760|540,729|
||210
19,788|4,731
177,790|4,941
197,578|
||19,998|182,521|202,519|
||226,971
(32,872)|111,239
32,872|338,210
-|
||194,099
(112,356)|144,111
5,288|338,210
(107,068)|
||81,743|149,399|231,142|
## **8 Comparative Statement of Financial Activities**
_______________________________________________________________________________________
32
**GREEN BRITAIN FOUNDATION**
**NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 30 APRIL 2023**
## **9 Investments**
## Green Britain Centre
Historically the investment in Green Britain Centre Limited was acquired at nil cost.
In 2022 Green Britain Foundation was the sole member of Green Britain Centre Limited, a company limited by guarantee. By virtue of being the sole member, Green Britain Centre Limited was the wholly owned subsidiary of Green Britain Foundation.
In 2022 Green Britain Centre ceased trading and donated all of its remaining reserves to Green Britain Foundation. The company dissolved on 27 September 2022.
## FGR Community
The investment in FGR Community was acquired at nil cost.
Green Britain Foundation is the sole member of FGR Community, a company limited by guarantee. By virtue of being the sole member, FGR Community is the wholly owned subsidiary of Green Britain Foundation.
FGR Community was dormant with no activity going through the company for the year ended 30 April 2023 (2022: £Nil).
At 30 April 2023 FGR Community held no members' funds (2022: £Nil).
## **10 Tangible fixed assets**
|**Cost**
Additions
At 30 April 2023
**Net book value**
At 30 April 2023
At 30 April 2022|**Freehold**
**Land**
**£**
1,441,272|**Total**
**£**
1,441,272|
|---|---|---|
||1,441,272|1,441,272|
||1,441,272|1,441,272|
||-|-|
_______________________________________________________________________________________
33
## **GREEN BRITAIN FOUNDATION**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 30 APRIL 2023**
## **11 Debtors**
|Trade debtors
Prepayments and accrued income
**Creditors : Amounts falling due within one year**
Trade creditors
Accruals and deferred income
Taxation and social security
Other creditors|**2023**
**£**
69,242
802|2022
£
25,484
-|
|---|---|---|
||70,044|25,484|
||**2023**
**£**
9,646
24,457
4,346
63,127|2022
£
5,301
2,100
-
73,599|
||101,576|81,000|
## **12 Creditors : Amounts falling due within one year**
## **13 Movement in funds**
|**£**
**Restricted funds**
FGR Community
145,174
3,400
The Football Association
825
Ministry of Eco Education
-
149,399
**Unrestricted funds**
General funds
81,743
231,142
**At 1 May**
**2022**
Alveston Community
Benefit|**£**
**Restricted funds**
FGR Community
145,174
3,400
The Football Association
825
Ministry of Eco Education
-
149,399
**Unrestricted funds**
General funds
81,743
231,142
**At 1 May**
**2022**
Alveston Community
Benefit|**Income**
**£**
233,800
6,900
-
5,000|**Expenditure**
**£**
(230,497)
-
-
(5,000)|**Transfers**
**£**
-
-
-
-|**£**
148,477
10,300
825
-
**At 30 April**
**2023**|
|---|---|---|---|---|---|
||149,399
81,743|245,700
7,937,147|(235,497)
(553,218)|-
-|159,602
7,465,672|
||231,142|8,182,847|(788,715)|-|7,625,274|
_______________________________________________________________________________________
34
**GREEN BRITAIN FOUNDATION**
**NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 30 APRIL 2023**
## **13 Movement in funds (Continued)**
## **Restricted Fund Descriptions**
## FGR Community
Funds within the GBF which are restricted for FGR Community are restricted according to our funder stipulations, for the delivery of our programmatic work and for the core running costs of our
## Alveston Community Benefit
Funds within the GBF for our ‘Community Benefit’ donation programme are allocated strictly for the issue of grants to the Alveston Community. Grant applications are called for on an annual basis. All applications and projects are reviewed and approved by the Board of Trustees, with funds issued annually, as deemed in-line with the GBF’s charitable aims.
## The Football Association
Funds received from the Football Association and are restricted to football related expenditure, such as matchday catering supplies.
## Ministry of Eco Education
The Ministry of Eco Education was established in the Summer of 2021 with the aim of greening up the school curriculum. Initial activities have included mapping the environmental education landscape and compiling free resources from over 160 organisations to create over 50 series of lessons housed on a bespoke website, framed around broad enquiry questions. In addition and Education Lead supports each school with the implementation of these resources. The Green Britain Foundation is funding this programme to advance the education and learning of young people from primary (and soon Secondary) schools, to help them become Young Green Britons, able to have agency in changing the way we live for the better.
## Red Horse Foundation
In 2022 The Red Horse Foundation was the recipient of £800 from the Green Britain Foundation, through its wholly owned subsidiary FGR Community. Funds donated by the Community Trust’s partner Candriam were donated to this Foundation to enable one young person affected by a family bereavement to continue to receive equine therapy, in-line with the Trust’s Health and Wellbeing strand of work within the Community.
## A Greener Festival
In 2022 this organisation received £12,000 from the Green Britain Foundation to support the development of tools and help fund some of the costs of their team’s time and expertise to help green up festivals and other outdoor events.
_______________________________________________________________________________________
35
## **GREEN BRITAIN FOUNDATION**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 30 APRIL 2023**
## **13 Movement in funds (Continued)**
## **Prior year comparative**
|**£**
**Restricted funds**
FGR Community
4,463
-
The Football Association
825
Ministry of Eco Education
-
Red Horse Foundation
-
A Greener Festival
-
5,288
**Unrestricted funds**
General funds
(112,356)
(107,068)
**At 1 May**
**2021**
Alveston Community
Benefit|**£**
**Restricted funds**
FGR Community
4,463
-
The Football Association
825
Ministry of Eco Education
-
Red Horse Foundation
-
A Greener Festival
-
5,288
**Unrestricted funds**
General funds
(112,356)
(107,068)
**At 1 May**
**2021**
Alveston Community
Benefit|**Income**
**£**
281,860
6,900
-
5,000
-
-|**Expenditure**
**£**
(141,149)
(3,500)
-
(25,072)
(800)
(12,000)|**Transfers**
**£**
-
-
-
20,072
800
12,000|**£**
145,174
3,400
825
-
-
-
**At 30 April**
**2022**|
|---|---|---|---|---|---|
||5,288
(112,356)|293,760
246,969|(182,521)
(19,998)|32,872
(32,872)|149,399
81,743|
||(107,068)|540,729|(202,519)|-|231,142|
## **14 Analysis of net assets between funds**
|**Restricted funds**
**Unrestricted funds**
General funds
**Prior year comparative**
**Restricted funds**
**Unrestricted funds**
General funds|**Tangible**
**Fixed Assets**
**£**
-
1,441,272|**Other**
**Net Assets**
**£**
159,602
6,024,400|**Total Funds**
**2023**
**£**
159,602
7,465,672|
|---|---|---|---|
||1,441,272|6,184,002|7,625,274|
||**Tangible**
**Fixed Assets**
**£**
-
-|**Other**
**Net Assets**
**£**
149,399
81,743|**Total Funds**
**2022**
**£**
149,399
81,743|
||-|231,142|231,142|
_______________________________________________________________________________________
36
**GREEN BRITAIN FOUNDATION NOTES TO THE FINANCIAL STATEMENTS**
**YEAR ENDED 30 APRIL 2023**
## **15 Company Limited by guarantee**
The company is limited by guarantee and, as such, has no issued share capital. In the event of the company being wound up the liability of the members is limited to £1 each.
## **16 Reconciliation of net movement in funds to net cash flow from operating activities**
|Statement of Financial Activities: Net movement in funds
Increase / (decrease) in creditors: current liabilities
(Increase) / decrease in debtors
Net cash flow from operating activities|**2023**
**£**
7,394,132
20,576
(44,560)|2022
£
338,210
(269,542)
94,393|
|---|---|---|
||7,370,148|163,061|
## **17 Related party transactions**
Helen Taylor, a trustee, is a director and majority share holder of One Blue Marble who invoices for the provision of services (2023: £11,847, 2022: 11,651). One Blue Marble manages the governance of The Green Britain Foundation and supports the operational running of the charity's wholly owned subsidiary - entitled FGR Community. This is permitted under the governing document (Articles of Association) for the Charity.
Included within income for the Foundation in the year is £7,941,349 from Trustees and related parties.
Dale Vince, a trustee, is a director and majority shareholder of the following entities from which Green Britain Foundation transacts with: Ecotricity Group Limited Ecotricity Limited Forest Green Rovers Alveston Wind Park Limited
During the year Green Britain Foundation had the following related party expenditure, see detail below:
|below:||
|---|---|
|Forest Green Rovers|**£**
8,143|
||8,143|
Included at the year end are the following balances owed by related parties:
|Forest Green Rovers
Alveston Wind Park Limited|**Creditors**
**£**
(63,127)
-|**Debtors**
**£**
45,044
20,700|**Total**
**£**
(18,083)
20,700|
|---|---|---|---|
||(63,127)|65,744|2,617|
_______________________________________________________________________________________
37