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
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## 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
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## 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**|
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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**
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## 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)**|
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This page does not form part of the statutory financial statements