Independent Exarnlner's Report to the Trustees of the COGS PREPARES 4 LIFE CIO I report on the accounts for Iheyear ended 30th S8ptsmbgT 2023 whlch ar8 sel out on in th16 doGument Rospèctlvo respon81bllitses of trt88 and èxaminer Thg Group'slDi8tric¥s trustees aTe r8sponslblo for the prep8ralion of lh8 accounts. Thay ¢on81d8r that an audi( is not requlred for this year (under Section 4312) of the Ch8¥ltses Act 1993 {Ihe 1993 Act) and that an independent examination i8 needed. It is nty rè¥)onsibllity to.. E¥amine the accwnts (under Sectlon 43 (3) (a) of the 1993 Acll,., •To folk)w th8 procedures lald down In the Gonerdl Direction8 gfven by thè Chadty Commission8rs (under Sectlon 43 (n (bl of the 1993 Act>., and OTO st8la whether partioular mattafs have (x)m8 to my altontion. Baslg of Indepondent èxamlnaf8 r8port My èxgmlnBdonw&& c8ffiwJ wl In a(*ordan th9 General DeCAl0n8 gn by the Char Comml$8loner8. An wmlnalon Inc4LBJa¥ a revlew ofth8 accounung ro(JJrdg kept and a compAr180n ofth8 accounts preaented tho8e r8cordB. It also includ88 con8ldttratksn of any UsUal Items Or dlsclosures In tha énd seeIng eypJanalcM)8 frorn you as tsuslte8 corKemlrvJ any 8uGh mattors. Thts pldure8 underfaken rk) not prode lh8 ev¥Jence that WDLdd b8 rgqulTed In on audffj gThJ cx)n8eqwy l (b not expre88 an &udttotsnlon on Ihe by the acmunts. Ind8pendbnt Examln8tr8 8tatèm6nt In conneollon with my exomlnation thero 15 no matter Ihet h&4 come to my 8tt8ntion: 1. whlch gN88 rne raagonab19 causa to balieve thatln any materlal r89pect the requlrements lo keep accountlTrg rec#)rd8 In apThrdance th S8ctlon 4101 thè 1993 A¢t', and lo preparg accounts whlch accord wlth thg accountlng wordB and (>Jmply wtth the accounung reqUirntS of the 1993 Act havè not been meL or 2. to whl¢h, In my oplnlon, atten1 should ba drgwn In otder to enabS8 8 PToper understandlng of th8 ar£ounts to be reached. £mmFI rnALPA3S mAAr QualificalEon'. MAS A¥g0¢iales Ltd Charteréd CertIfd Accountant8 Spear House Cobbett Road Burntwood Slayfordshire WS7 3GR
COGS Prepares 4 Life CIO Bumtwood Memorial Community Centre Rugeley Road Bum00d Staffordshire WS7 9BE TEL.. 01543 676443 After Hours: 07961 005 286 re aresforlife mail.com re ares41ife io.co.ukJ Email.. s.'IfvMw. Charty No.. 1154296 COGS PREPARES 4 LIFE CIO Trustoes Annual Report For Year End: Sopt 23 Charity Number: 1154296 Charity's Principal Address: Burntwood Momorlal Communlty As$ociation Rugeley Road Burntwood Staffordshlre WS7 98E Trustee8 Tracy Blakey Rebe¢ca Flynn William Griffiths Chainnan Treasur8rlSecr8tary Trustee Trustee Trustee Vivienne Smart Sean Johnson Page I
COGS PREPARES 4 LIFE CIO TRUSTEES. ANNUAL REPORT FOR THE PERIOD st From: 1 October 2022 To= 30 September 2023 The Twstees presents iys report and ffinanejal Statements for the year ending 30th September 2023. The fin8n¢ial statements have been prepared in aceordanee wrth the charity's constitution, the Charibes Act 2011 and "Accounting and ReF)Ortt'ng by Charities". Ststement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reportt'ng Stsndard applicable in the UK and Republic of Ireland IFRS 1021. structure Governance and Mana ement The charity 1$ a Charitable Incorporated organisatn ICIOI whth is govemed by irs consts"tukn'on registered wilh the Chanty Commission on 21st October. 2013 The CIO advertises for new trustees through Support Staffordshire, facebook and on 115 website. The role of trustee is open to everyone over the age of 16 years old who has the purpose to bring enthusiasm and expertise lo the board and would be most likely to fvrther the purposes of the CIO. At each Annual General Meeting the trustees are qui lo stsnd aown from their role and can be re- appointed by memtership vote if they wish to stsnd for another temi. New charity trustees receive a copy of Ihe conslitutKJn and any amendments made to it 81ong with a copy of the charity's lalesl trustee's annual report and statement of a¢xounts. The board of ITuslees, which shall be a minimum of three with a maximum of e1Ve, administers the CIO whilst the members have voting rights on decisions that arise through the board. Membership of the CIO is open lo anyone who Is interested in furthering ivs purposes. All wll¢ie$ are reviewed on a regukar basis, and new ones drawn up rf necessary. Ob'ectiv88 and Activities The object of the CIO is lo develop the capacity and skills of the members of the socially and economically disadvantaged community of Staffordshire, and in partuar Lichfield, 8urNvood and Canno¢k in such a way that they are better able to Klents"fy and help meet their needs and lo participate more fully in 8ocK8ty. We specfficalty take on ajults wth18aming disabilrtie$. Th8 main activities that take place are learning gardening skills. woodwork $kill$, ma¢hine maintenance skills and independent INing skills, which incorporates cooking skills. Some of these activities then benefit the wider public by offering a local venue to purchase plants, vegelables, and handmade wo¢)dwork products al a low price Service users also benefit from having access lo a purpose built classroom to leam Maths, English and IT skills by a specialist tutor provided by Cherry Orchard Garden Se$ CIC. The trustees have paid regard to the guidance issued ty the Chanty Commission on public benefit and what activrties the charty should undertake. All the support members at COGS Prepares 4 Life CIO are permanent volunteers that are seconded trom Chery Orchard Garden Services CIC and work tirelessly with the service users lo ensure activities are varied, educational and help forward their needs. We also have three teryorary volunteers who have adapted very well lo the environment and have helped bolster the support we Can give to the SeiCe users. All volunteers have contributed tremendously towards fund raising by promoting the producls the charty sells lo the general public. Page 2
Achievements and Perfomiance This has been another exciting year for the charity with generous funding being awarded to us to purehaae essential rtem¥ that enabFe the 8eryice usern to continue to leam and build on their skills. We also reiVed some grants that have helFed us through the current cost of INing cnsis as costs ol running Ihe charity soared this year. This included a new small greenhouse due to our old one being totally inefficient, a grant towards gas bottles to heal the greenhouses. and 2 solar FM)wer stations to run small appliances in the greenhouses without having to use electricty. We continued to run our Grow-Cook-Eal programm. with the additK)n of a fvnded new cooker and have put a slant on it this year where the public can benefit from seasonal growing 88 well by en¢ouraging healthy eabng, and fom)ulaling a healthy eab'ng pack. compfele with vegetables and recipe cards with ideas for the seasonal goods, whh will be implernenled over the coming winter season. The Woodwork activib.es were enhanced by funding for new tools, and the Arts & Crafts activrties that we introduced al the end of the last year has been slowly building itself up throughout the year, encouraging the service users to use fine motor skills on intncale designs and wild imaginations. Funding lo continue gardening acbvities included donations towards comFQSt and manure, genhouSe appliances and tools as well as fixtures and fittjngs. We also welcomad new service users this year who are already showing improvements in th8ir skills and have settled In to the routine like they were destined lo come to us, and who we look fomard lo watch flounsh and thrive in their everyday endevour8. All the service users have continued lo refresh Iheif skills throughout the yoar to ensure they can continue to use these transferable S.11$ outside of the charity. Section E - Financial Review The charity has aayS aimed lo hold a reserve of 3 months expenditure in unrestricted ftlnds which would allow it lo ¢ontinue ¢urrenl a¢livitJ8s while ¢on$id8rats"on 15 given to ways in which additional fvnds could be raised. The required level of resarv8s has boen maintsined throughout the year. The current amount required in reserves is £1500. The charity's principal sources of fvnds used in this financial year are.. Plant Sales Woodwork Sale8 Art# & Craft? Sa Public Donations IGASDS) The HDH Vvillis 1965 Charitable Trust (New) Pébblesrrhe Rank FoundatK)n (Newl The Albert Hunt Trust The David Solomons Charitable Trust The Foyle Foundation (Newl The Yapp Foundation The Percy Bilton Charity {New) The Dumbreck Charity We Love Lichfield- The Communtty Foundation INewl The Rowlands Trust (Newl The Mornsons Foundation (Newl The Wolfson Foundation The D'oyly Carte Chanty (Newl The Hedley Foundation (Newl The Blakemore Foundation (New) The expendlture of funds throughout the year have all supported the key objeclNes of the charity in many ways. Page 3
Section F- O tional Inforniation Due to an unfortunate liming of one fvnders payment, our accounts $how a largo dalt for this financial year, due to the large grant being paid on the last day of the last financial year, and then spent in the first few days of this financial year. This unfortunatety shows for bleak ading, when in fact it is jltsl a circurr6tantial oddity. giving a false refle¢b"on of our handling of the chanty accounts. Declarations The trusto•8 declarè that they have approvod the trustees, report alx)v•. Signed on behalf of the charity's trustses Slgnature(sl Full namè(8) Position (eg Secretary, Chalr, otc Tracy Blakey Chair Rebec Flynn Treasurer Date lo,1 z Page 4
CHARITY COMMISSION FOR ENGLAND ANO WAIES Receipts and payments accounts CC16a For the period To Section A Receipts and payments Unr•strlct8d fund• Restrlcted funds Endowment funds Total funds Last y80r tothe Marn8tE toth• nMr68t£ t• th? ntar••t£ A1 R•eolpts Plant Sale8 Vloodwotk Sa3 Arts & Crafts Sal85 GASDS Dongb Graveyard m8inlenarKe HMRC Gift Aid Claim Cooking Fund Restricted Grants l Servic05 Unresincied Grants & FuThll 6.016 6,016 3,269 219 234 120 260 25 17,7B4 200 632 219 2J4 120 260 28 17.794 832 Sub total(Gross incom8 for AR) 10.950 1T 28.75P 8T,044 A2 A88•t and InVtMent ••le•, 18•• tabl•l. Sub total 10.960 17.809 26,789 67,044 A3Pa ments Plgni Fund Expense8 Woomth Fund Expen59S Art8 & Crafts Fuj Ews Accounting Sothv4re Adverti¥inglPromotiMal uals Debil ¢8rd ch8(8 CookirKJ Inorediènis Gr8enhou88 Dtsrkin Greenhouse Electiul Wcrf Gr•8nhou80 EqJbpMt Craft layra Tatye Ftss HSBC Bank Charges Kit¢henlCookin ment ConrAtts Pad Forew Greenhou New Srnall Greenhouse OfficelGeeAdmini8ir8ty* Ew888 Prepw8llr olAcwunts. 2021.2022 Ront Unapplied Catsh BIH Paymt E¢penditwe 4926 1,073 263 3,926 1,B73 263 241 It8 735 092 736 8.092 349 7.722 7.722 6,9 108 384 3.600 20 37.495 Sub totsl 7.S98 55,463 A4 A88•t and In¥o8tm•nt urehaso8, 800 tablé Sub total 7,598 29,897 56,463 Net of r0{Pts/(payMeDtsJ AS Transfern between funds A6 Cash lunds last yèar ¢nd Cash funds this yoar end 3.352 11088 8.736 11,581 13.073 15,681 11.581 CCXX R1 acojunts ISSI 3010112024
Section B Statement of assets and liabilities at the end of the period Unrestri¢tsd funds Restricted fund8 to rwr••t£ Endowment funds to n•arnst£ Cotsgorle8 Detsils to nearpJt£ B1 Cash funds SBCB 11989 1,999 Pety Ch 57 Petty Cash 07 Pety Ca Petty Ca Petty cash. Re8lrthS FuTrJ Equal$ Tcy Up cw Total cash funds 13.673 2.008 •}) Re•trbctod fund• to nMr••t £ Endowmont fund• lund to nMrn8tt Dots11• to n•arvat£ Fund to whlch *•t bolon Curr•nt valuw Detalls Ct {opty'on•ll B3 Inv••tm•nt aM•ts Fund towhlth b•lon CuTfWrt v¥lu• onal Detall8 Cwt lopVon•ll 84 A88•t8 r•talnwd lor th• charlty'8 own u80 Fund to whlch ffiountd Whe# du lon•1 DÈtall$ 85 Llabllltles Signed by one cr kn trust8 on behaff of 811 the tru8t888 SYJnaiure Print Name Date of roval L6ELcA FL CCXX R2 accounts ISSI 3010112024
Management Report COGS Prepares 4 Life CIO For the period ended September 30, 2023 Prepared on 24 October 2023 For management use only
Table of Contents Financial Activilies......................... Balance Sheet...............
Financial Activities INCOME 1. Plant Sales 2. Woodwork Sales 3. Arts & Crafts Sales 4. Gift Aid Small Donallon Scheme {&4SDS) Grav8yard Malnlenance HMRC- Glft Aid Claim HSBC - Cooking Fund - Restricted Restricted Grants & Funding Setvices Unreslrided Grants & Fundlng Total Income TOTAL 6,016.08 3,269.26 219.06 234.00 120.00 259.85 24.67 17,784.00 200.00 632.01 28.758.93 28.758.93 EXPENDITURES 1. Plant Fund Expènsès 2. Woodwork Fund Expenses 3. Arts & Crafts Fund Expens8S Accounting Sofvare Adv8rtisinglPromolional Bank Charges - Equals Debit Card Cooking Ingredients Greenhouse Decking Greenhouse Electrical Work Greenhouse Equipment HSBC . General Spending - Craft Fayre Table Fee HSBC Bank Charges Kltchenlcooklng Equlpment Greenhouse Concrole Pad New Small Greenhous9 Ofllc•lGenefal AdmSnisiradvè Expendltur&8 Preparation of Accounts F8e - 2021-20¥2 Rent Unapplied Cash Bill Payment ExperKliture Total ExperKlltur8S NET OPERATING INCOME NET INCOM&IEXPENDITUREI 3,925.B3 1,873.15 262.76 241.20 117.81 6.00 735.02 8,092.26 345.00 7,722.03 20.00 79.22 1,189.53 1,860.00 6,953.00 107.95 384.00 3,600.00 .20.00 37.494.76 -8,735.83 £-8.735.83 GOGS PreD8r6s 4 Lit* C10 314
Balance Sheet iC.2=. Total FIXED ASSET Total FIx8d Ass CASH AT BANK AND IN HAND Arts & Crafts Fund - Petty Cash Cooking Fund - R8slrict8d P8ty Cash Equals Top Up card General Spendlng & Donations Fund - Pety Cash HSBC Bank Account Plants Fund - Petty Cash Woodwork Fund - Petty Cash Tthal Cash at bank and In harml NET CURRENT ASSETS NET CURRENT ASSETS ILIABILITIESI TOTAL ASSETS LESS CURFIENT LIABILITIES TOTAL NET ASSETS ILIABILITIESI 57.46 8.89 2.84 113.87 14.967.93 67.28 462.81 15.681.08 15.681.08 1 S.681.08 15.681.08 £15,681.08 CHARITY FUNDS Openlng Balance Equlty 24,416.91 Relained Eamings SurplusllD81i¢itl Totd Charlty fund8 -8,73S.83 £15,681.08 COGS Prepares 4 Life CIO