Charity number: 1154190 Company number: 05472105
(England and Wales)
Sustainable Living Initiative
Report of the Trustees and Unaudited Financial Statements
For the year ended 30 September 2021
Sustainable Living Initiative Contents Page For the year ended 30 September 2021
| Report of the Trustees | 1 to 2 |
|---|---|
| Independent Examiner's Report to the Trustees | 3 |
| Statement of Financial Activities | 4 |
| Statement of Financial Position | 5 |
| Notes to the Financial Statements | 6 to 10 |
| Detailed Statement of Financial Activities | 11 |
For the year ended 30 September 2021
Sustainable Living Initiative Report of the Trustees
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Sustainable Living Initiative is a company limited by guarantee, and became a charity on 14 October 2013.
Recruitment and appointment of trustees
The directors of the company are also the charity trustees for the purposes of charity law.
All Directors give their time voluntarily, and receive no benefits from the charity. The directors are recruited from the members (some of whom are allotment plot holders as well), and are appointed at a meeting of the directors
The Trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and the financial statements for the charitable company for the year ended 30 September 2021. The Trustees have adopted the provisions of Accounting and Reporting by Charities : Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The aim of the SLI is to improve the quality of life for individuals and communities through better health, environmental activities and training.
We do this by providing outdoor activities that include growing fruit and vegetables and managing our herbs, orchard, bees and forest garden all in an environmentally sensitive manner. We provide horticultural and cooking training courses and opportunities to share these skills.
A review of the past year and plans for the future year are considered by the directors each year to review all key activities and the benefits they have brought to the residents of Norwich and beyond who are members of Sustainable Living Initiative, or those who have participated in training provided by the charity, or have visited its website for advice. These reviews help ensure that our objectives and activities remain focused on our stated purposes and are to the benefit of the public.
ACHIEVEMENTS AND PERFORMANCE
Our membership numbers continued to increase during 2020-2021 as more people are interested in starting to grow fruit and vegetables. During Covid restrictions we continued providing seeds, plants, and advice to our members and kept our gardens open. Our volunteering work in the community gardens including looking after our beehives continued while respecting social distance. Through our website, Facebook and monthly newsletters we maintained good communications with our members.
Face-to-face training sessions taking people right from the beginning of planning a plot through to planting, pruning, and dealing with those hardy perennials – pests and diseases are offered alongside a bank of training videos which were recorded on site. We resumed our monthly cookery club experimenting with international culinary traditions using our home-grown food. We continue to run activities for school children during the holidays introducing them to the delights of nature and the magic of growing plants. We have expanded beyond food to include workshops on candle making using our own beeswax and sessions on dyeing fabrics using plants grown on site.
We have had our usual regular visits from volunteers at AVIVA and the Good Gym who have grown to love our field at Marlpit.
Other groups which have taken their own plots include local schoolchildren and people with mental health problems.
Our day-to-day work continues with members looking after their own mini plots and joining in work on communal areas which nearly always involves some delicious food to keep us going.
Future Plans
Since October 2020, when the full-time programme manager retired, the trustees have organised and managed activities in our community gardens along with our members and corporate volunteers. This situation will be reviewed to ensure management tasks are deliverable. A part-time office manager manages the day-today administrative tasks and book-keeping. Our accountant, Triple Bottom Line Accounting, is taking care of preparing our accounts and reporting to the Companies House, Charity Commission and HMRC.
A wellbeing garden is to be developed to provide a space for perennial vegetables, cut flowers and plants for dyeing to be grown in a space that can be accessed for quiet contemplation and gentle activities by members and external groups.
Outdoor cooking facilities are being planned which will offer additional skills and social opportunities to members and site users, creating even closer links between growing and cooking.
FINANCIAL REVIEW
Income for the year was £31,629 of which 40% was from grants and donations and the rest was from our plot rental including membership, produce sale and Suma Coop income. During this period, we received grants from the Tudor Trust, Norfolk Garden Trust, Norwich City Council, and donations from individuals.
Our total expenditure for the same period was £28,486; roughly one-third of our total expenditure was related to overheads including salaries, office rent, accounts and telephone and internet. The rest of the expenditure was on land rent, garden maintenance, training, seeds and plants, small tools, and Suma Coop.
As the income from our plot rental including membership fees and allotment sales is far from adequate to cover our basic core costs we will continue to rely on grants and donations to carry out our charitable activities in the foreseeable future.
Acknowledgement
We would like to thank the Tudor Trust, Norwich City Council and Norfolk Garden Trust for supporting our work by providing grants and donations during October 2020 to September 2021. Our thanks also go to volunteers from AVIVA, GoodGym and Voluntary Norfolk who have helped us maintain our community gardens. Last but not least - a big thank you to all our trustees, members and volunteers whose unwavering support helps keep the organisation running.
Sustainable Living Initiative Report of the Trustees Continued For the year ended 30 September 2021
| Name of Charity | Sustainable Living Initiative |
|---|---|
| Charity registration number | 1154190 |
| Company registration number | 05472105 |
| Principal address | Marlpit Community Centre |
| Hellesdon Road | |
| Norwich | |
| Norfolk | |
| NR6 5EG | |
| Trustees | |
| The trustees and officers serving during the year and since the year end were as follows: | |
| Rochelle Wilson | |
| Peter Medhurst | |
| Rose Baulcombe | |
| Anandan Vijayalakshmi Moorthie | |
| Julian Pitt | |
| Anne Marie Steward | |
| Secretary | Anne Marie Steward |
| Independent examiners | Triple Bottom Line Accounting Limited |
| The Enterprise Centre | |
| University of East Anglia | |
| Norwich | |
| Norfolk | |
| NR4 7TJ |
Approved by the Board of Trustees and signed on its behalf by
.............................................................................
Anne Marie Steward
2of 11
Sustainable Living Initiative
Independent Examiners Report to the Trustees
For the period ended 30th September 2021
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (“the Act”). The charity’s trustees consider that an audit is not required for this year under section 144 of the Act and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the Charities Act,
-
to follow the applicable Directions given by the Charity Commission (under section 145(5)(b) of the Act, and
-
to state whether particular matters have come to my attention
Basis of independent examiner’s statement
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, with the seeking of explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
-
the accounting records were not kept in accordance with section 130 of the Charities Act; or
-
the accounts did not accord with the accounting records; or
• the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. 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.
Peter Ellington FAIA Triple Bottom Line Accounting Limited The Enterprise Centre University of East Anglia Norwich Norfolk NR4 7TJ
07/06/2022
3 of 11
Sustainable Living Initiative
Statement of Financial Activities (including Income and Expenditure Account) For the year ended 30 September 2021
| Notes Income and endowments from: Donations and legacies 2 Charitable activities 3 Other trading activites 4 Total Expenditure on: Charitable activities 5/6 Total Net income/expenditure Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted funds £ - 4,366 14,396 18,762 (21,529) (21,529) (2,767) 9,157 6,390 |
Restricted funds £ 12,867 - - 12,867 (6,957) (6,957) 5,910 17,380 23,290 |
2021 £ 12,867 4,366 14,396 31,629 (28,486) (28,486) 3,143 26,537 29,680 |
2020 £ 21,045 6,283 8,649 |
|---|---|---|---|---|
| 35,977 | ||||
| (37,512) | ||||
| (37,512) | ||||
| (1,535) 28,722 |
||||
| 27,187 |
4 of 11
Registered Number : 05472105
Sustainable Living Initiative Statement of Financial Position As at 30 September 2021
| Notes Fixed assets Tangible assets 11 Current assets Debtors Cash at bank and in hand Creditors: amounts falling due within one year 12 Net current assets Total assets less current liabilities Creditors: amounts falling due after more than one year 13 Net assets The funds of the charity Restricted income funds 14 Unrestricted income funds 14 Total funds |
2021 £ 59,437 59,437 2,026 24,344 26,370 (2,956) 23,414 82,851 (52,500) 30,351 23,961 6,390 30,351 |
2020 £ 65,701 |
|---|---|---|
| 65,701 | ||
| - 14,657 |
||
| 14,657 | ||
| (671) 13,986 |
||
| 79,687 | ||
| (52,500) | ||
| 27,187 | ||
| 21,648 5,539 |
||
| 27,187 |
For the year ended 30 September 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
-
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476,
-
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.
The financial statements were approved and authorised for issue by the Board and signed on its behalf by:
5 of 11
Sustainable Living Initiative
Notes to the Financial Statements
For the year ended 30 September 2021
1. Accounting Policies
Basis of accounting
The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Companies Act 2006.
Sustainable Living Initiative meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
2. Income from donations and legacies
| Restricted funds Grants received come from charitable activities Unrestricted funds Marlpit Community Garden Income from charitable activities come earned from other activities Unrestricted funds open days & allotment sales Other Activities osts of charitable activities by fund type Marlpit Community Garden Support costs |
Unrestricted funds £ 19,457 2,072 21,529 |
Restricted funds £ 6,957 - 6,957 |
2021 £ 12,867 12,867 2021 £ 4,366 2021 £ 675 13,721 14,396 2021 £ 26,414 2,072 28,486 2020 £ 21,045 21,045 2020 £ 6,283 2020 £ 735 7,914 8,649 2020 £ 34,234 3,278 37,512 |
|---|---|---|---|
3. Income from charitable activities
4. Income earned from other activities
5. Costs of charitable activities by fund type
6 of 11
Sustainable Living Initiative
Notes to the Financial Statements Continued
For the year ended 30 September 2021
6. Costs of charitable activities by activity type
| Activities Support costs undertaken directly £ £ Support costs Marlpit Community Garden 26,414 2,072 7. Analysis of support costs Marlpit Community Garden Office Costs Time Governance costs 8. Net income/(expenditure) for the year This is stated after charging/(crediting): Depreciation of owned fixed assets Accountancy fees 9. Staff costs and emoluments Total staff costs for the year ended 30 September 2021 were: Salaries and wages |
2021 £ 28,486 2021 £ 1,155 917 2,072 2021 £ 6,264 617 2021 £ 1,085 1,085 |
2020 £ 37,512 2020 £ 2,529 749 |
|---|---|---|
| 3,278 | ||
| 2020 £ 6,264 749 |
||
| 2020 £ 12,419 |
||
| 12,419 |
8. Net income/(expenditure) for the year
7 of 11
Sustainable Living Initiative
Notes to the Financial Statements Continued
For the year ended 30 September 2021
10. Comparative for the Statement of Financial Activities
| Income and endowments from: Donations and legacies Charitable activities Other trading activites Total Expenditure on: Charitable activities Total Net income/expenditure Reconciliation of funds Total funds brought forward Total funds carried forward angible fixed assets Cost or valuation At 01 October 2020 At 30 September 2021 Depreciation At 01 October 2020 Charge for year At 30 September 2021 Net book values At 30 September 2021 At 30 September 2020 Creditors: amounts falling due within one year Accruals and deferred income |
Unrestricted funds £ - 6,283 8,649 14,932 (17,179) (17,179) (2,247) 7,786 5,539 Land and Buildings £ 52,500 52,500 - - - 52,500 52,500 |
Restricted funds £ 21,045 - - 21,045 (20,333) (20,333) 712 20,936 21,648 Allotment and facilities £ 62,639 62,639 49,438 6,264 55,702 6,937 13,201 2021 £ 2,956 2,956 |
2020 £ 21,045 6,283 8,649 |
|---|---|---|---|
| 35,977 | |||
| (37,512) | |||
| (37,512) | |||
| (1,535) 28,722 |
|||
| 27,187 | |||
| Total £ 115,139 |
|||
| 115,139 | |||
| 49,438 6,264 |
|||
| 55,702 | |||
| 59,437 | |||
| 65,701 | |||
| 2020 £ 671 |
|||
| 671 |
11. Tangible fixed assets
12. Creditors: amounts falling due within one year
8 of 11
Sustainable Living Initiative
Notes to the Financial Statements Continued
For the year ended 30 September 2021
13. Creditors: amounts falling due after more than one year
| Loans and overdrafts The following liabilities disclosed under creditors falling due after more than one year are secured by the charity: Bank loans and overdrafts Movement in funds Unrestricted Funds Balance at Incoming 01/10/2020 resources £ £ General General 9,157 18,762 9,157 18,762 Unrestricted Funds - Previous year Balance at Incoming 01/10/2019 resources £ £ General General 7,786 14,932 7,786 14,932 |
2021 £ 52,500 52,500 52,500 52,500 Outgoing resources £ (21,529) (21,529) Outgoing resources £ (17,179) (17,179) |
2020 £ 52,500 |
|---|---|---|
| 52,500 | ||
| 52,500 | ||
| 52,500 | ||
| Balance at 30/09/2021 £ 6,390 |
||
| 6,390 | ||
| Balance at 30/09/2020 £ 5,539 |
||
| 5,539 |
14. Movement in funds
Purpose of unrestricted Funds
General No purpose
Restricted Funds
General
| Balance at 01/10/2020 £ 17,380 17,380 |
Incoming resources £ 12,867 12,867 |
Outgoing resources £ (6,957) (6,957) |
Balance at 30/09/2021 £ 23,290 |
|---|---|---|---|
| 23,290 |
9 of 11
Sustainable Living Initiative
Notes to the Financial Statements Continued
For the year ended 30 September 2021
| Restricted Funds - Previous year General Purpose of restricted funds General Community garden in Marlpit 15. Analysis of net assets between funds |
Balance at 01/10/2019 £ 20,936 20,936 |
Incoming resources £ 21,045 21,045 |
Outgoing resources £ (20,333) (20,333) |
Balance at 30/09/2020 £ 21,648 |
|---|---|---|---|---|
| 21,648 | ||||
| Unrestricted funds General General Restricted funds General Previous year Unrestricted funds General General Restricted funds General |
Tangible fixed Net current Creditors > one Net Assets assets assets / year (liabilities) £ £ £ £ - 11,277 - 11,277 59,437 11,466 (52,500) 18,403 |
|---|---|
| 59,437 22,743 (52,500) 29,680 |
|
| Tangible fixed Net current Creditors > one Net Assets assets assets / year (liabilities) £ £ £ £ - 5,539 - 5,539 65,701 8,447 (52,500) 21,648 |
|
| 65,701 13,986 (52,500) 27,187 |
10 of 11
Sustainable Living Initiative Detailed Statement of Financial Activities
For the year ended 30 September 2021
| INCOME AND ENDOWMENT Donations and legacies Grants receivable Charitable activities Income from charitable activities Other trading activities Income from open days & allotment sales Income from Other Activities Total incoming resources EXPENDITURE Charitable activities Cost of direct charitable activity Staff costs - wages & salaries Depreciation - owned assets Council plot rental Conservation work Small tools, equipment, repairs & gardening sundries Allotment insurance Plot improvements Other Seeds, plants, manure, compost Training costs & Member Course Costs SUPPORT COSTS Office Costs Office Costs Governance costs Accountancy fees Other office costs Total resources expended Net Income |
2021 £ 12,867 12,867 4,366 4,366 675 13,721 14,396 31,629 (1) (1,085) (6,264) (1,943) (965) (1,082) (211) (485) (13,852) (436) (90) (26,414) (1,155) (1,155) (617) (300) (917) (28,486) 3,143 |
2020 £ 21,045 |
|---|---|---|
| 21,045 6,283 |
||
| 6,283 735 7,914 |
||
| 8,649 | ||
| 35,977 - (12,419) (6,264) (80) (463) (2,138) (293) (205) (11,245) (689) (438) |
||
| (34,234) (2,529) |
||
| (2,529) (749) - |
||
| (749) | ||
| (37,512) | ||
| (1,535) |
11 of 11
This page does not form part of the statutory financial statements