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2022-09-30-accounts

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 2022

Sustainable Living Initiative Contents Page For the year ended 30 September 2022

Report of the Trustees 1 to 2
Independent Examiner's Report to the Trustees 3
Statement of Financial Activities 4
Statement of Financial Position 5
Notes to the Financial Statements 6 to 10
Detailed Statement of Financial Activities 11

Sustainable Living Initiative Report of the Trustees

For the year ended 30 September 2022

Structure, governance, and management

Sustainable Living Initiative is a company limited by guarantee and became a charity on 14 October 2013. 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 for the role of directors. 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.

Objectives and Activities

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 2021-2022 as more people are interested in starting to grow fruit and vegetable. Our volunteering work in the community gardens including looking after our beehives continued to grow with an increase in non-plot holders who volunteer with us. We have also worked with a number of external organisations including VIY who work on our site with 16 to 25 year olds who are NEET, the International development students at the UEA and we have started a series of frequent family forest school activity days that have been very popular. 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. In particular climate friendly techniques such as ‘no dig gardening’ and ‘Forest gardening’. We have our monthly cookery club experimenting with international culinary traditions using our home-grown food and an outdoor cooking area has been developed. 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 corporate visits from volunteers at KPMJ, Neilson and organisations like 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 from NSFT.

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

We look to find funds for a programme manager and return to the organisational structure as prior to 2020. Since October 2020, when the full-time programme manager retired, the trustees had organised and managed activities in our community gardens along with our members and corporate volunteers. This management structure was challenging and was therefore reviewed, leading to a part time coordinator being hired. A part-time office manager manages the day-to-day 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.

The family and young people activities will be developed to provide more regular events. As well as work with the community through NSFT, VIY and the UEA will be further developed. We plan to review the environmental management of the site and improve the site for wildlife.

Financial Review

Income for the year was £29,782.59 of which 54% 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 Norwich City Council, National Lottery, National Gardens Trust, Norfolk Community Foundation and ASDA, and donations from individuals.

Our total expenditure for the same period was £33,339; roughly 37% 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 Norwich City Council, National Lottery, National Gardens Trust, Norfolk Community Foundation and ASDA for supporting our work by providing grants and donations during October 2021 to September 2022. Our thanks also goes to volunteers from AVIVA, VYI, Groundworks East, NielsonIQ Brandbank and UEA 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 2022

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

Trustees Trustees
The trustees and officers serving during the year and since the year end were as follows:
Rose Baulcombe
Anandan Vijayalakshmi Moorthie
Anne Marie Steward
Secretary Anandan Vijayalakshmi Moorthie
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

V.Moorthie

............................................................................. Anandan Vijayalakshmi Moorthie

2 of 11

Sustainable Living Initiative

Independent Examiners Report to the Trustees

For the period ended 30th September 2022

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:

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:

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

24/05/2023

3 of 11

Sustainable Living Initiative

Statement of Financial Activities (including Income and Expenditure Account) For the year ended 30 September 2022

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
£
207
5,875
3,197
9,279
(21,794)
(21,794)
(12,515)
6,390
(6,125)		 Restricted
funds
£
20,503
-
-
20,503
(11,545)
(11,545)
8,958
23,961
32,919		 2022
£
20,710
5,875
3,197
29,782
(33,339)
(33,339)
(3,557)
30,351
26,794		 2021
£
12,867
4,366
14,396
31,629
(28,486)
(28,486)
3,143
27,208
30,351

4 of 11

Registered Number :

05472105

Sustainable Living Initiative Statement of Financial Position

As at 30 September 2022

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 2
2021
£
£
53,173
59,437
53,173
59,437
1,541
2,026
33,637
24,344
35,179
26,370
(5,595)
(2,956)
29,584
23,414
82,851
82,851
(55,964)
(52,500)
26,794
30,351
32,919
23,961
(6,125)
6,390
26,794
30,351		 2021 2
2021
£
£
53,173
59,437
53,173
59,437
1,541
2,026
33,637
24,344
35,179
26,370
(5,595)
(2,956)
29,584
23,414
82,851
82,851
(55,964)
(52,500)
26,794
30,351
32,919
23,961
(6,125)
6,390
26,794
30,351
59,437
2,026
24,344
26,370
(2,956)
23,414
82,851
(52,500)
30,351
23,961
6,390
30,351

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 financial statements were approved and authorised for issue by the Board and signed on its behalf by: V.Moorthie

Anandan Vijayalakshmi Moorthie

25/05/2023

5 of 11

Sustainable Living Initiative Notes to the Financial Statements

For the year ended 30 September 2022

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Companies Act 2006.

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
£
17,206
4,588
21,794		 Restricted
funds
£
11,545
-
11,545		 2022
£
20,503
20,503
2022
£
5,875
2022
£
-
3,197
3,197
2022
£
28,751
4,588
33,339
2021
£
12,867
12,867
2021
£
4,366
2021
£
675
13,721
14,396
2021
£
26,414
2,072

28,486

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 2022

6. Costs of charitable activities by activity type

Activities
Support costs
undertaken
directly
£
£
Support costs
Marlpit Community Garden
22,487
4,588
7. Analysis of support costs
Marlpit Community Garden
Office Costs
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		 2022
£
27,075
2022
£
3,791
797
4,588
2022
£
6,264
403
2022
£
3,618
3,618		 2021
£
28,486
2021
£
1,155
917
2,072
2021
£
6,264
617
2021
£
1,085
1,085

7 of 11

Notes to the Financial Statements Continued

For the year ended 30 September 2022

Sustainable Living Initiative

10. Tangible fixed assets

Cost or valuation
At 01 October 2021
At 30 September 2022
Depreciation
At 01 October 2022
Charge for year
At 30 September 2022
Net book values
At 30 September 2022
At 30 September 2021
Creditors: amounts falling due within one year
Accruals and deferred income		 Land and
Buildings
£
52,500
52,500
-
-
-
52,500
52,500		 Allotment and
facilities
£
62,639
62,639
55,702
6,264
61,965
673
6,937
2022
£
5,595
5,595		 Total
£
115,139
115,139
55,702
6,264
61,965
53,173
59,437
2021
£
2,956
2,956

11. 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 2022

12. 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		 2022
£
52,500
52,500
52,500
52,500		 2021
£
52,500
52,500
52,500
52,500

13. Movement in funds

Unrestricted Funds
General
General
Unrestricted Funds - Previous year
General
General
Purpose of unrestricted Funds
General
No purpose		 Balance at
01/10/2021
£
6,390
6,390
Balance at
01/10/2019
£
9,157
9,157		 Incoming
resources
£
9,279
9,279
Incoming
resources
£
18,762
18,762		 Outgoing
resources
£
(21,794)
(21,794)
Outgoing
resources
£
(21,529)
(21,529)		 Balance at
30/09/2022
£
(6,125)
(6,125)
Balance at
30/09/2020
£
6,390
6,390

Restricted Funds

General

Balance at
01/10/2021
£
23,961
23,961		 Incoming
resources
£
20,503
20,503		 Outgoing
resources
£
(11,545)
(11,545)		 Balance at
30/09/2022
£
32,919
32,919

9 of 11

Sustainable Living Initiative Notes to the Financial Statements Continued

For the year ended 30 September 2021

Restricted Funds - Previous year

General

Balance at
01/10/2020
£
17,380
17,380		 Incoming
resources
£
12,867
12,867		 Outgoing
resources
£
(6,286)
(6,286)		 Balance at
30/09/2021
£
23,961
23,961

Purpose of restricted funds General

Community garden in Marlpit

10 of 11

Sustainable Living Initiative Detailed Statement of Financial Activities

For the year ended 30 September 2022

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		 2022
£
20,710
20,710
5,875
5,875
-
3,197
3,197
29,782
(1)
(3,894)
(6,264)
(1,100)
(2,175)
(370)
(211)
(274)
(12,877)
(450)
(1,138)
(20,462)
(3,791)
(1,155)
(403)
(391)
(795)
(33,339)
3,557		 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)
(28,846)
3,143

11 of 11 This page does not form part of the statutory financial statements