Young People's Trust For The Environment C.I.O
Board of Trustees' Report and Financial Statements For the Year Ended 31 March 2021
Registered Charity Number: 1153740
YOUNG PEOPLE'S TRUST FOR THE ENVIRONMENT C.I.O
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Name: Young People's Trust for The Environment Registered Charity Number: 1153740 Registered Address: Young People's Trust For The Environment Yeovil Innovation Centre Barracks Close, Copse Road Yeovil, Somerset, BA22 8RN
The Trustees:
The trustees and officers serving during the year and since the year end were as follows:
Nicholas Gibson (Chair) Ray Dafter Brian Green (from 30 April 2020) Ros Holness Chris Jones Gabriela Lozano (from 30 April 2020) Kate Lumsden Lesley Tynan Young Trustees: Jemma Baines (until 30 April 2020) Amy Jiang (until 30 April 2020) Sophie Price Sophie Ryeland Roxanna Shah-Evans Sinclair Dobbs (from 21 January 2021)
Director: Peter Littlewood
Presidents:
Michael Aspel OBE, Steve Backshall, Adrian Cale, John Craven OBE, Jessica Morden MP, Dermot O’Leary, Ceallach Spellman, Andy Stanton, Zoë Wanamaker CBE, Naomi Wilkinson, Callum Woodhouse
Bankers: Solicitors: CAF Bank The Stokes Partnership 25 Kings Hill Avenue Kingfisher House Kings Hill Market Square West Malling Crewkerne Kent, ME19 4JQ Somerset, TA18 7LH
Independent Examiners: Joanne Trowbridge MAAT Bristol Community Accountants CIC The Park Daventry Road Bristol, BS4 1DQ
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The trustees present their report and accounts for the year ended 31 March 2021:
Reference and administrative information set out on page 2 forms part of this report.
Structure, governance and management
The Young People’s Trust for the Environment (“the Trust”) is a charitable incorporated organisation (CIO) that was registered with the Charity Commission on 9th September 2013 and is governed by the rules and regulations set down in its Constitution. The Trustees believe that young people hold the key to the future wellbeing of our planet and that education from an early age is fundamentally important to an understanding of environmental issues and what conservation actions are required.
The Trust is a continuation, but in incorporated form of the Young People’s Trust for the Environment and Nature Conservation (YPTENC), registered charity number 284885, which was first registered on 7 April 1982. In October 2013, the Trustees of YPTENC transferred its assets and operations in their entirety to the Young People’s Trust for the Environment (registered charity number 1153740). The transfer of assets and operations was completed on 31 October 2013 and the Trust began operations in its CIO form on 1 November 2013. YPTENC no longer appears on the Register of Charities.
Trustees
The Trust’s overall strategic direction and policy decisions are determined by a Board of Trustees who meet at least 3 to 4 times per year. The Board delegates the translation of strategic goals into the achievement of operational objectives to the Director of the Trust, who in turn manages the Trust’s resources to most effectively achieve its goals. The Director reports directly to the Board, providing up to date reports for the Trustees’ scrutiny and query.
New Trustees may be proposed by any member of the existing Board, or by the Director and are normally persons known to members of the Board or to the Director. If the Board accepts the nomination, a potential Trustee is invited to attend one of its meetings as a guest prior to accepting appointment to it. Following the meeting, if the Board are in agreement, the potential candidate is contacted by the Trust and offered the opportunity to become a Trustee. The candidate is formally appointed as a Trustee at the next Board meeting.
Trustees are chosen for their professional abilities and experience and for their strong interest in, and support for the Trust’s objectives. They are normally aware of the responsibilities of Trustees as a result of their professional experience. However, as a charitable incorporated organisation, the Trust is able to appoint Trustees aged 16 and upwards and in the event of young people being appointed as Trustees with full voting rights, special care will be taken to ensure that they are aware of the responsibilities of being a Trustee. The Trust provides an information pack to new Trustees regarding the Trust’s work and the role and responsibilities of a Trustee along with access to formal Trustee training through professional advisors and trainers if requested.
The Constitution provides for a minimum of three Trustees. There is no maximum number of Trustees. The Chair is appointed by the Board and serves for a period of one year, after which he or she may put themselves forward for reelection. Trustees serve for a period of three years, after which they may be re-elected to the Board if they and their fellow Trustees are in agreement.
Brian Green and Gabriela Lozano were appointed as Trustees on 30 April 2020.
Presidents
The Trust is fortunate in having a number of Presidents, who are entitled to attend the Board meetings but have no voting powers. Potential Presidents are suggested by either the Director or the Trustees and are appointed by agreement of the Board as high-profile ambassadors for the Trust. The Trust is very grateful to its Presidents for their support and commitment.
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Young Trustees
YPTE’s Constitution empowers its Trustees to create non-voting associate members of the CIO. Recognizing that YPTE is a charity set up primarily, though not exclusively for young people, its Trustees have chosen to use this power to create a new class of non-voting member, that of ‘Young Trustee’. Young Trustees, who are aged 16 to 19, serve for a minimum term of 12 months, that can be extended to anything up to 24 months by mutual agreement. The Young Trustees’ purpose is to advise the Board on the Trust’s future direction and strategy from a young person’s perspective, and in particular on the best methods for communicating with young people, but also to propose ideas for new projects. Jemma Baines and Amy Jiang stepped down as Young Trustees in April 2020. Sinclair Dobbs was appointed as a Young Trustee in January 2021. Annabel Webb was appointed as a Young Trustee in April 2021.
Management
The Director oversees the day-to-day management of the Trust and is personally responsible for delivering many of its services. He is assisted by a part-time Education Officer and reports to the Board of Trustees at meetings, which occur every 3-4 months. With the Covid-19 lockdown, meetings of the Board of Trustees have moved to meeting online via Zoom videoconferences, as permitted within the charity’s Constitution. Channels of communication between the Director and Trustees are kept open at all times, so that issues and opportunities can be flagged up and reacted to swiftly at any time. YPTE’s accounts are reviewed at six-monthly intervals by the Bristol Community Accountants CIC to ensure that the Trust’s financial records are kept up-to-date.
Objectives and activities of the charity
The objects of the charity as stated in its governing document are:
‘To advance education for the public benefit, with a focus on children and young people, in particular but not exclusively by providing various educational activities, educational programmes and educational resources relating to the study of the natural environment and the positive role that conservation and preservation can play.’
In pursuit of its charitable objectives the Trust provides a range of educational activities and services aimed at young people aged between 5 and 18. The Trustees recognize the importance of providing materials that are useful for teachers the general public, so an increasing range of the Trust’s information targets these groups.
Public benefit statement
In shaping the objectives for the year and planning activities, the trustees have considered the Charity Commission's guidance on public benefit, including the guidance 'public benefit : running a charity (PB2)'.
The main activities undertaken in relation to those purposes during the year
Our website: ypte.org.uk
As a small charity with a very small staff team, YPTE's website provides the means of communicating with an audience that is disproportionately large when compared to the size of the Trust. The site contains information in a range of forms, including fact sheets, downloadable publications, news updates, downloadable lesson plans and presentations and educational video clips. Our information mainly covers topics related to plant and animal species as well as environmental issues. The information contained within ypte.org.uk is readily searchable using search engines such as Google and features highly for a wide range of key search terms. YPTE makes use of donated Google AdWords to greatly increase the site's visibility on the web for key terms like ‘climate change’.
Free talks and presentations in schools
Before March 2020, YPTE provided free talks on environmental issues to schools within a 30 mile radius of its headquarters in Yeovil, Somerset. When schools locked down in March 2020, it became impossible to continue delivering talks in schools. However, as a result of increased digitisation in schools, brought about by the need to deliver learning from home, schools and their pupils have become much more attuned to onscreen learning. As a result, the charity is now able to offer its talks to schools located anywhere in the UK, via videoconferencing software including Zoom, Google Meetings and Microsoft Teams.
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Better Energy School Awards
Sponsored by Total since 2006 and known as the Total Green School Awards until January 2017, the Better Energy School Awards target children aged 5-11 and are open to all infant, first, primary, junior, middle and prep schools in England, Scotland and Wales. The Awards are linked to the National Curriculum for schools in England and Wales and the Scottish Curriculum for Excellence and are designed to promote excellence in environmental education and encourage a crosscurricular approach to studying environmental issues in primary schools. There are 52 cash prizes available through the Awards, including £5,000 for the UK Champions.
Energy Challenges UK/ 2imprezs and its transition to Better Planet Schools
YPTE was appointed by Southend on Sea Borough Council as the school engagement partner for ‘Energy Challenges UK’, a project funded by the European Regional Development Fund’s ‘2IMPREZS’ funding stream. The ‘Energy Challenges’ project spanned schools and NGOs in the Netherlands, Belgium, Germany, Denmark and the UK and aimed to create 30% energy savings in a group of pilot schools in each country before July 2020. Half of the energy savings were to be derived from the installation of new energy-saving equipment in the schools e.g. LED lights, improved insulation and heating controls etc. The other half of the savings were to come from encouraging behavioural changes among children and staff in the schools. YPTE was responsible for leading the behavioural changes through an engagement programme for a group of primary schools in Southend-on-Sea. The charity provided a wide range of downloadable educational resources, including downloadable lesson plans, presentations, activity sheets and video clips on the topics of energy saving, plastic pollution, reducing waste and increasing biodiversity in the grounds of the participating schools.
It was the intention of 2IMPREZS that the projects funded through Energy Challenges should lead to a lasting legacy. Once the impacts of Energy Challenges UK began to be seen, it was evident that YPTE could roll out the online learning more widely, making the project available to schools throughout the UK. So YPTE has developed ‘Better Planet Schools’, a new online environmental education programme, which will open to all primary schools in the UK at the start of the 2021-22 academic year.
Creation of new lesson plans
Among several lesson plans created by YPTE during the year, a new ‘module’ of lessons and activities on climate change and flood mitigation was produced on behalf of Southend-on-Sea Borough Council. This module has been incorporated into the materials offered via Better Planet Schools.
COP26
YPTE applied to be formally admitted to the COP process as an NGO Observer Organisation. The charity was successful in its application and is now a part of the COP process going forwards.
YPTE Podcast
In February 2020, the first YPTE Podcast was made available via a wide range of podcast services, including Spotify, Apple Podcasts and Amazon Music. It is the charity’s intention to continue the creation of the podcasts from time to time in order - to provide a means of reaching another new audience. The podcast feed can be found at https://feeds.captivate.fm/ypte podcast/.
The main activities undertaken during the year to further the charity's purpose for the public benefit
Development of new online resources:
Lesson plans
During the year, YPTE’s range of downloadable lesson plans and presentations has continued to grow. The majority of lesson plans created so far target opportunities for teachers to include key environmental topics within their delivery of the National Curriculum at Key Stages 1 and 2. In some cases, these topics are directly referred to in the Curriculum e.g.
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classification and inheritance, whilst others (e.g rainforests) are able to be included in the teaching of other Curriculum areas. There is now a total of over 35 suites of lesson plans (most of which contain 4 or 5 separate lessons) available from ypte.org.uk. Comments from teachers who have downloaded YPTE’s lesson plans have included:-
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“I used some of your resources for my teaching interview and… I got the job! Thank you so much!”
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"The PowerPoint is brilliant and very well structured and illustrated”
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"Thank you. Your planning, resources and suggestions were so useful.”
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“Beautifully informative and engaging lessons, thanks very much”
Home learning packs
In response to the Covid-19 lockdown, YPTE suspended production of lesson plans to concentrate on the creation of ‘Home Learning Packs’ and ‘Home Learning Activities’ for parents and children to work on together at home under lockdown conditions. A total of 20 packs and activities were produced from March-June 2020.
News
YPTE continues to provide regular environmental news updates throughout the year for its online news page: http://ypte.org.uk/news.
YPTE Podcast
In February 2021, the first ‘YPTE Podcast’ was released. The YPTE Podcast has so far featured interviews with Presidents, Young Trustees and Trustees of the charity, discussing key environmental issues and finding out about the interviewees’ reasons for wanting to support YPTE and the protection of the environment in general.
Better Energy School Awards
The Better Energy School Awards 2021 was launched in September 2020. Throughout the year, schools were sent emails from YPTE to encourage their participation in the Awards. As in 2020, a virtual Awards Ceremony video was created and was made available to be watched by all of the children at the four Regional Champion schools and their families. It can be viewed here: https://vimeo.com/566093271/cfe1e2bd7b . Even in an academic year that was considerably disrupted by Covid-19-related restrictions, schools continued to participate in the Awards, with entries being received from 13,388 children. This took the total number to have taken part in the Awards since they began in 2007 to around 400,000.
Energy Challenges UK/ 2IMPREZS and the transition to Better Planet Schools
Energy Challenges UK launched fully for the 2019-20 academic year, with 20 primary schools signed up to take part, mostly in Southend. Before the school lockdown brought the project to a premature end in March 2020, the schools saw reductions of 10-15% in their energy usage, brought about through behavioural change among staff and pupils as a result of their participation in the Energy Challenges education programme. An EU-developed website highlighting the regionwide results of the Energy Challenges project across the EU partner countries can be seen at https://energychallenges.eu/.
One of the key aims of the Energy Challenges project for 2IMPREZS was that the work carried out should leave a lasting legacy. For this reason, Southend Borough Council agreed that the educational materials and website for Energy Challenges UK (www.energychallenges.org.uk) would be the property of the Young People’s Trust for the Environment from the summer of 2020 onwards.
YPTE successfully raised the donations required to create a new online learning platform for Better Planet Schools at https://www.betterplanetschools.org.uk, so that this exciting project can be made available to all schools in the UK for the 2021-22 academic year. We have already demonstrated that energy savings of 10-15% through engaging pupils and staff is readily achievable in primary schools. The significance of these reductions at a national level would undoubtedly be considerable, not only reducing the climate change impacts of the UK’s entire school estate, but in delivering considerable cost savings too. We already have strong anecdotal evidence that the cascade effect of this project, in terms of changing behaviours in the homes of children taking part in the project.
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It is YPTE’s aspiration that all of UK’s primary schools will have been involved in Better Planet Schools by 2030. Schools will be able to participate year-on-year, by choosing three ‘modules’ to study each academic year. Each module lasts for approximately a school term of learning and action. The modules that were available at launch in September 2021 included saving energy; climate change and flood mitigation; reducing plastic and other waste; increasing opportunities for biodiversity and nature in school grounds; air quality and air pollution; and fast fashion. YPTE will continue to develop three new modules each academic year, so that schools will always have at least six modules to choose from, regardless of when they joined the Better Planet Schools programme.
The main achievements and performance of the charity during the year
Website
During the year, ypte.org.uk was visited 1,293,001 times and 3,012,460 pages of information were downloaded from the site. For a charity with a very small staff team, this shows considerable impact. Additionally, 116,769 lesson plans were downloaded in the year to 31 March 2021, which means that potentially, around 3,500,000 young people received a lesson based on YPTE’s lesson plans during the year. Consequently, in the year YPTE reached a total potential audience of around 4.8 million people (3,719,370 people in 2019-20). YPTE’s videos have been viewed over 280,000 times, via YPTE’s website and on sites like Youtube and Facebook.
Of the visits to the site in the year to 31 March 2021, some 334,648 (345,454 in 2019-21) were generated by Google AdWords, which were donated by Google. YPTE became a recipient of Google’s GrantsPro programme for non-profits in October 2015, whereby it receives a budget of US $40,000 per month to be spent on AdWords. During the year to 31 March 2021, YPTE received donated Google AdWords worth a total of £310,197.42 (£235,150.59 in 2019-20), which were used to attract new visitors to the Trust’s website. The AdWords are managed on a continuous basis and can be amended to meet new priorities, either in terms of YPTE’s content or the needs of the Curriculum.
School talks
School talks were largely curtailed during the year as a result of the Covid-19 lockdowns in schools. With the majority of children learning from home for much of the year in question, it was not possible to deliver talks. In the 2021-22 academic year, YPTE’s talks have begun to reach schools across the UK via videoconferencing software like Zoom.
Better Energy School Awards
The fact that schools were forced to teach the majority of their pupils at home for much of the 2020-21 academic year curtailed the number of entries received for the 2021 Awards. Despite this, a total of 13,338 young people from 60 schools took part in 86 entries for the Better Energy School Awards 2021. The standard of work remained impressively high, with some fantastic environmental work being done by children at home and school in unprecedented conditions.
The difference the charity's performance during the year has made to the beneficiaries of the charity
YPTE is a small charity which aims to reach the largest audience possible and to create maximum impact on young people’s knowledge of environmental issues using limited resources. Large numbers of young people, teachers and members of the public have used YPTE’s information and education services during the year to learn more about environmental issues and/ or animal and plant species.
In a challenging year for schools, the Better Energy School Awards continued to generate much enthusiasm for the natural world among young people, which could be clearly seen in the amazing projects they created.
Whist the school lockdowns meant that delivering talks in person became impossible for much of the year, the capabilities of the school talks service have now increased and the charity is able to deliver its talks and presentations online and free of charge to schools anywhere in the UK.
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Children in a group of 15 primary schools in Southend-on-Sea, along with others in Devon and Dorset have become champion energy savers, as a result of Energy Challenges UK, enthusiastically taking action to ensure that less energy is wasted at the school. Energy savings of 10-14% were entirely the result of child-led behavioural change in the schools. Given that the typical school energy bill runs to over £30,000 per year, a 10% saving delivers considerable financial benefits to a participating school.
YPTE also partnered with ‘Explorium Lights On’, an organization specialising in home learning. Some of its students produced videos that were based around themes covered in YPTE’s Home Learning Packs. These have been viewed thousands of times during the year.
Considering the size of YPTE’s staff team, which consists of just one full-time and one part-time member of staff, supported from time to time by outsourced specialist services, such as web design, accounting and payroll services, the scale of the Trust’s reach and impact is considerable and continues to grow.
Plans for the Future
In the coming year, YPTE intends to expand its range of corporate sponsors and supporters, while also reaching out to local authorities and more of the general public for their support via ypte.org.uk. In a recent change in strategic direction, we are aiming to attract a large number of sponsors offering small-scale support. As anticipated in the previous year’s report, donations were reduced as a result of the Covid-19 pandemic. However, the picture has changed considerably in 2021 and the Trustees hope that this an upward trend in interest in YPTE and its activities will be sustained.
A new competition, the ‘Primary Awards for Green Education in Schools’ (PAGES) 2022 launched in September 2021, to replace the Better Energy School Awards. The deadline for PAGES entries is 4 May 2022 and its website can be viewed at https://www.primaryawards4greeneducation.org.uk. While based on the Better Energy School Awards, there are new categories to enter, including ‘Green Action Takers’, ‘Green Creators’, ‘Green Researchers’ and ‘Green Entrepreneurs’. The Trustees are confident that PAGES will continue to adapt and succeed in the coming year.
Considerable time and effort has been employed to create and launch the new online learning platform for Better Planet Schools (https://www.betterplanetschools.org.uk). The Trustees anticipate that this will provide primary schools throughout the UK with term-long programmes of environmental learning and action, enabling children and staff to cut their school’s energy use, reduce plastic and other waste and improve their school grounds to encourage greater biodiversity. To ensure that Better Planet Schools is sustainable in the long term, it will be funded by a range of supporters, including both large and small companies, councils and private individuals. This process has already begun, with YPTE in talks with several councils and with donations received from members of the public and small businesses since 1 April 2021.
The charity continues to strive towards its objective of being a leading provider of environmental information for schools and young people. This has included providing much-needed information on climate change for parents, teachers and the general public. Whilst climate change and other environmental topics are still not featuring in the National Curriculum for primary schools in England and Wales, and with limited coverage in secondary schools, YPTE has continued to provide lesson plans, news reports and other information on these topics. We will continue to engage with the Department for Education to ensure that young people in the UK are able to receive the education they need on climate change and the actions that they can take to make a difference, along with the broader societal changes that will be needed to ensure that catastrophic climate change does not happen.
The Trustees are pleased to note that YPTE has been accepted into the COP process and will be an official NGO Observer for COP26. Representative from YPTE will be involved in seeing the COP process as it takes place in Glasgow in November 2021.
Fundraising activities during the year in review
YPTE uses the bulk of its staff time for the delivery of its free environmental education and information services for young people, schools and the general public. The majority of its funds during the year were derived from corporate sponsorships, principally the Better Energy School Awards.
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In March 2021, Total (now TotalEnergies) informed YPTE that it would not be continuing its sponsorship of the Awards for 2022. Whilst it was a blow to lose Total’s sponsorship of the Better Energy School Awards, TotalEnergies will sponsor YPTE’s lesson plans for the 2021-22 academic year, prior to ending its relationship with the charity. The Trustees would like to thank TotalEnergies for its support, which has been of great importance to YPTE throughout the last 15 years.
The Trustees are pleased to report that Rothschild & Co has provided a donation for the creation of a new award scheme for primary schools, which is largely based on the foundations of the Better Energy School Awards. As noted above, the new competition will be known as the Primary Awards for Green Education in Schools (PAGES). A new website, https://primaryawards4greeneducation.org.uk has already been deployed and the first ever PAGES competition launched in September 2021. Subject to the completion of a satisfactory first year, Rothschild & Co has committed to support PAGES for at least three years.
The strength of YPTE’s primary school competition concept has been clearly demonstrated in the way that new support has been found and a new competition created, so that schools have almost seamlessly been able to transfer from entering the Better Energy School Awards to taking part in the Primary Awards for Green Education in Schools instead.
Google GrantsPro donated free AdWords worth over £310,000 to the Trust. This is an in-kind donation only and no cash alternative is available. Almost all of this funding was used to increase the visibility of YPTE’s information services on Google searches, and therefore formed a key part of YPTE’s charitable activities for the year.
The UPS Foundation provided a grant of USD $30,000 (£21,996.52) for the development of the Better Planet Schools website. A donation of £5,000 was received from Nido Student. £1,000 was received from FrogBikes. A donation of £722.03 was received from St Philomena’s Catholic High School, while £454.35 was received from Smart DCC. A further £400 was received from the Fitton Trust, of which Kate Lumsden is a Trustee. YPTE President Cel Spellman donated £250 (£312.50 with Gift Aid). Other donations were received from members of the public.
Financial review
In the year in review, YPTE’s income totalled £441,698, (£411,811in 2019-20). Much of this income, amounting to some £310,197 (£235,151in 2019-20) was derived from in-kind donations made by Google to provide YPTE with free Google Ads. In cash terms, YPTE’s income totalled £131,501 (£176,660 in 2019-20). YPTE’s expenditure rose to £431,020 (£355,767 in 2019-20).
Policies on reserves
The Trustees recognise that YPTE is largely dependent on corporate sponsorships and grants from trusts for its continuation. Some of these sponsorships provide highly significant income and if ended, would place the Trust under considerable financial strain. For this reason, the Board aims to achieve free reserves amounting to approximately a year's expenditure to enable the Trust to continue its services to schools and young people whilst endeavouring to recruit a new sponsor or sponsors. As at 31 March 2021, the Trust had £147,144 (£104,048 in unrestricted funds after the £21,100 designated funds for the Better Energy School Awards prizes and £21,996 restricted fund for the Better Planet Schools website are taken into account). This amounts around 87% of the Trustees’ target of accumulating unrestricted reserves amounting to a year’s expenditure (excluding the costs of donated Google AdWords). Given uncertainties over funding that the Covid-19 pandemic brought to the 2020-21 financial year, which continue to affect funding in 2021-22, the Trustees believe that this level of unrestricted funds is entirely appropriate.
Details of The Independent Examiner
Joanne Trowbridge of Bristol Community Accountants CIC was appointed as the charity’s independent examiner during the year. Joanne Trowbridge is a member of the Association of Accounting Technicians.
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Trustees' Responsibilities in relation to the financial statements
The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with the accounting policies set out in notes to the accounts and comply with the Trust’s governing document, the Charities Act 2011 and 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 2015).
The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to :-
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the applicable Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
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state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the governing document. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are also responsible for the contents of the trustees' report, and the statutory responsibility of the Independent Examiner in relation to the trustees' report is limited to examining the report and ensuring that, on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
The financial statements have been prepared implementing the Statement of Recommended Practice for Accounting and Reporting by Charities 2015 and in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
This report was approved by the board of trustees on 16[th] December 2021.
Nicholas Gibson Trustee
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INDEPENDENT EXAMINER’S REPORT FOR THE PERIOD ENDED 31 MARCH 2021
I report on the unaudited accounts for the year ended 31[st] March 2021 set out on pages 12 to 19.
Responsibilities and basis of report
As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the CIO’s accounts carried out under section 145 of the Act. In carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Association of Accounting Technicians, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
It should be noted that Bristol Community Accountants provide bookkeeping services to YPTE. I confirm that my duties are segregated, and I am not involved in the day-to-day bookkeeping matters of the charity.
Joanne Trowbridge MAAT Bristol Community Accountants CIC The Park, Daventry Road Knowle, Bristol, BS4 1DQ
……………………………………….
Date………………………….
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STATEMENT OF FINANCIAL ACTIVITIES (Including Income
and Expenditure Account)
YEAR ENDED 31 MARCH 2021
| Note Incoming and Endowments from: Incoming resources from generated funds Donations and legacies 3 Charitable activities 4 Investments 5 Total Expenditure On: Raising funds 6 Charitable activities 7 Total Net movement in funds Total funds brought forward Total Funds Carried Forward 13 |
General Funds £ 319,143 100,500 59 |
Restricted Funds £ 21,996 - - |
Total Funds 2021 £ 341,139 100,500 59 |
Total Funds 2020 £** 273,552 138,132 127 |
|---|---|---|---|---|
| 419,702 | 21,996 | 441,698 | 411,811 | |
| 3,021 427,999 |
- - |
3,021 427,999 |
3,021 352,746 |
|
| 431,020 | - | 431,020 | 355,767 | |
| (11,318) 136,466 |
21,996 - |
10,678 136,466 |
56,044 80,422 |
|
| 125,148 | 21,996 | 147,144 | 136,466 |
All of the activities of the charity are classed as continuing
The notes on pages 14 to 19 form part of these financial statements
As required by paragraph 4.67 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
** See note 15 for full comparative for 2020
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YOUNG PEOPLE'S TRUST FOR THE ENVIRONMENT C.I.O
BALANCE SHEET
YEAR ENDED 31 MARCH 2021
| Note Current assets Debtors 11 Cash at bank and in hand Total current assets Liabilities Creditors: Amounts falling due 12 within one year Net current assets or liabilities Total net assets or liabilities The Funds of the Charity 13 Restricted funds Unrestricted funds |
2021 £ 4,216 145,572 |
2020 £ - 145,254 |
|---|---|---|
| 149,788 (2,644) |
145,254 (8,788) |
|
| 147,144 | 136,466 | |
| 147,144 | 136,466 | |
| 21,996 125,148 |
- 136,466 |
|
| 147,144 | 136,466 | |
| TRUE | TRUE |
These financial statements were approved by the trustees on the 16th December 2021 and are signed on their behalf by:
……………………………….
Nicholas Gibson
The notes on pages 14 to 19 form part of these financial statements
13
YOUNG PEOPLE'S TRUST FOR THE ENVIRONMENT C.I.O
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2021
1 Basis of Preparation
- a) These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The financial statements have been prepared 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 (FRS102) (issued on 16 July 2014), as amended by Update Bulletin 2 published in October 2018, effective for accounting periods beginning on or after 1 January 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) and the Charities Act 2011.
-
b) The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
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c) The charity meets the definition of a public benefit entity as defined by FRS 102.
2 Accounting Policies
- a) 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-condition have been met.
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b) Expenditure is recognised in the period in which it is incurred. Expenditure includes attributable VAT which cannot be recovered.
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c) Most expenditure is directly attributable to specific activities, and has been included in those cost categories. Support cost have been allocated 100% towards the charitable activities of the charity.
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e) Rentals applicable to operating lease agreements where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight-line basis over the period of the lease.
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f) Unrestricted funds can be used in accordance with the charitable objects at the discretion of the trustees.
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g) 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.
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h) Trade and other creditors: Short term creditors are measured at the transaction price. Other creditors and provisions 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 and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
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i) Financial Instruments: The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
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j) Pensions costs: The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund. Pension costs charged in the financial statements represent the contribution payable by the charitable company during the year.
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k) The trustees confirm, in accordance with the Charitable Incorporated Organisations (General) Regulations 2012, that at year end the CIO did not have any outstanding guarantees to third parties nor any debts secured on assets of the CIO.
14
YOUNG PEOPLE'S TRUST FOR THE ENVIRONMENT C.I.O
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2021
Income and Endowments From:
3 Donations and Legacies
| Donations Gift aid Google donated services(see note) |
Unrestricted Funds £ 8,946 - 310,197 |
Restricted Funds £ 21,996 - - |
Total Funds 2021 £ 30,942 - 310,197 |
Total Funds 2020 £ 33,330 5,071 235,151 |
|---|---|---|---|---|
| 319,143 | 21,996 | 341,139 | 273,552 |
Donations and Legacies prior year - all unrestricted
4 Charitable Activities
| Better Energy School Awards Fees for 2imprezs Other fees Eurostar International |
Unrestricted Funds £ 80,000 - 20,500 - |
Restricted Funds £ - - - - |
Total Funds 2021 £ 80,000 - 20,500 - |
Total Funds 2020 £ 85,325 22,503 26,454 3,850 |
|---|---|---|---|---|
| 100,500 | - | 100,500 | 138,132 |
Charitable Activities prior year - all unrestricted
5 Investments
| Bank interest receivable | Unrestricted Funds £ 59 |
Restricted Funds £ - |
Total Funds 2021 £ 59 |
Total Funds 2020 £ 127 |
|---|---|---|---|---|
| 59 | - | 59 | 127 |
Investments prior year - all unrestricted
Donated services basis of valuation
The value of the services donated from google is based on a Google AdWords cost per click rate of 93p on 333,545 clicks.
15
YOUNG PEOPLE'S TRUST FOR THE ENVIRONMENT C.I.O
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2021
Expenditure on:
6 Raising Funds
| Raising Funds | ||||
|---|---|---|---|---|
| Salaries & pensions | Unrestricted Funds £ 3,021 |
Restricted Funds £ - |
Total Funds 2021 £ 3,021 |
Total Funds 2020 £ 3,021 |
| 3,021 | - | 3,021 | 3,021 |
Raising funds prior year - all unrestricted
- 7 Charitable Activities
| Advertising - Google AdWords Salaries, pensions & benefits BESA event costs Website costs Insurance Accountancy fees Travelling Irrecoverable VAT Film/production costs Meeting room hire Rent Subscriptions Stationery, postage & carriage Telephone Subsistence Sundries Office/general administrative Advertising Minor equipment Bank charges DBS checks |
Unrestricted Funds £ 310,197 77,796 19,250 9,324 1,707 1,330 (66) 1,028 3,000 - 972 1,032 293 161 - 2 50 800 1,008 98 17 |
Restricted Funds £ - - - - - - - - - - - - - - - - - - - - - |
Total Funds 2021 £ 310,197 77,796 19,250 9,324 1,707 1,330 (66) 1,028 3,000 - 972 1,032 293 161 - 2 50 800 1,008 98 17 |
Total Funds 2020 £ 235,151 74,078 23,739 5,302 1,685 1,104 3,650 527 2,486 267 972 931 448 153 153 46 50 978 887 72 67 |
|---|---|---|---|---|
| 427,999 | - | 427,999 | 352,746 |
Charitable Activities prior year - all unrestricted
16
YOUNG PEOPLE'S TRUST FOR THE ENVIRONMENT C.I.O
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2021
8 Net incoming resources for the year
This is stated after charging:
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Independent Examiner's fee | 769 | 769 |
| Accountancy services | 561 | 335 |
9 Staff costs and numbers
The aggregate payroll costs were:
| Wages and salaries Social security costs Employer's pension contributions Other employee benefits Total salaries, wages and related costs |
2021 £ 68,445 3,188 5,898 3,286 |
2020 £ 65,410 3,974 5,797 1,918 |
|---|---|---|
| 80,817 | 77,099 |
No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.
| 2021 | 2020 | |||
|---|---|---|---|---|
| The average number of total staff employed in the year was:- | 2 | 2 |
Total employee benefits paid to key management personnel during the year (inc pension costs) were £63,715 (2020: £62,342)
Trustee expenses
The charity trustees were not paid or received any other benefits from employment with the charity in the year (2020: £nil) No trustees received reimbursement for board expenses incurred throughout the year (2020: £nil). No charity trustee received payment for professional or other services supplied to the charity (2020: £nil).
Related Party Transactions
There were no other related party transactions during the year. (2020: £nil)
10 Corporation Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
17
YOUNG PEOPLE'S TRUST FOR THE ENVIRONMENT C.I.O
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2021
11 Debtors
| Debtors | ||
|---|---|---|
| VAT | 2021 £ 4,216 |
2020 £ - |
| 4,216 | - |
12 Creditors: amounts falling due within one year
| Accruals and deferred Income VAT Taxation and Social Security Costs |
2021 £ 769 - 1,875 |
2020 £ 769 5,948 2,071 |
|---|---|---|
| 2,644 | 8,788 |
13 Analysis of Charitable Funds
| Analysis of Charitable Funds | |||||
|---|---|---|---|---|---|
| Unrestricted funds General fund Designated funds - Better Energy School Awards Total unrestricted funds Restricted funds UPS - Better Planet Schools Total restricted funds Total funds |
At 01-Apr 2020 £ 116,116 20,350 |
Incoming resources £ 399,702 20,000 |
Outgoing resources £ (411,770) (19,250) |
Transfers £ - - |
At 31-Mar 2021 £ 104,048 21,100 |
| 136,466 | 419,702 | (431,020) | - | 125,148 | |
| - | 21,996 | - | - | 21,996 | |
| - | 21,996 | - | - | 21,996 | |
| 136,466 | 441,698 | (431,020) | - | 147,144 |
Purpose of Funds:
Designated Funds:
Better Energy School Awards - reserved for Better Energy School Awards prize giving
Restricted Funds:
UPS - Better Planet Schools - Towards the design of an environmental programme website to support the Better Planet Schools Initiative
18
YOUNG PEOPLE'S TRUST FOR THE ENVIRONMENT C.I.O
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2021
| 14 Analysis of net assets between funds General Fund £ Tangible Fixed Assets - Cash at Bank and in Hand 102,476 Other Net Current Assets/(Liabilities) 1,572 Creditors of More Than One Year - Total 104,048 15 Analysis of prior year funds, as required by paragraph 4.2. of the SORP Prior Year Unrestricted Funds 2020 £ Income and Endowments From: Donations and legacies TRUE 273,552 Charitable activities TRUE 138,132 Investments TRUE 127 Total 411,811 Expenditure On: Raising funds TRUE 3,021 Charitable activities TRUE 352,746 Total 355,767 Net income/(expenditure) 56,044 Transfers between funds - Net movement in funds 56,044 Reconciliation of Funds: Total funds brought forward TRUE 80,422 Total funds carried forward 136,466 |
General Fund £ - 102,476 1,572 - |
Designated Funds £ - 21,100 - - |
Restricted Funds £ - 21,996 - - |
Total £ - 145,572 1,572 - |
|---|---|---|---|---|
| 104,048 | 21,100 | 21,996 | 147,144 | |
| Prior Year Restricted Funds 2020 £ - - - |
Prior Year Total Funds 2020 £ 273,552 138,132 127 |
|||
| 411,811 | - | 411,811 | ||
| 3,021 352,746 |
- - |
3,021 352,746 |
||
| 355,767 | - | 355,767 | ||
| 56,044 - |
- - |
56,044 - |
||
| 56,044 80,422 |
- - |
56,044 80,422 |
||
| 136,466 | - | 136,466 |
19