Mile Road Allotment and Leisure Gardeners Association (Company number08329257. charity number 11553011 www.mralga.org Financial statements For the year ended 30 September 2021
Mile Road Allotment and Leisure Gardeners Assoclation ICWynrtC•31*1s7,th1¥rThlII55j1l Index for the year ended 30 September 2021 Contents Pa8e Director5, ITrustees'l annual report Independent examinerfs report Statement of financial activities Balance sheet Notes io 11-14
Mile Road Allotment and Leisure Gardeners Association Report of the Trustees for the year ended 30 September 2021 The directors are a150 the trustees and present their annual report with the accounts for the year ended 30, September 2021. The accounts comply with the requirements of the Companies Act 2006, the Charities Act 2011. the Memorandum and Articles of Association. Financial Reporting Standard 102 and follow the recommendations in Accounting and Reporting by Charitie5.' Statement of Recommended Practice applicable to charities preparin8 their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FR5 1021 leffective 1st January 20151. Mile Road Allotment and Leisure Gardeners Association other narnes which the charity 15 known as MRALGA. Registered company number Registered charity number Principal address 08329257 1155301 Mile Road Allotment & Leisure Gardeners Association 149 Mile Road Bedford MK42 9UP Dlrertors (Trustees) Mark Moore Carol Andrew Maria Moon David Osborn David Moon Myra Underwood Rebecca Miller Helen Whelan Security Secretary Chair and plot inspections Vice chair and ploi inspections Maintenance lead Treasurer and catering manager Events, public relations and media Health & Salety Elected November 2019 Elected November 2019 Elected November 2019 Elected November 2019 Elected November 2019 Elected November 2019 Elected November 2019 Electedlco-optedl February 2020 Resigned November 2020 Electedlco-optedl August 2020 Resigned January 2021 Elected November 2019 Resigned May 2021 Christopher Baldwin Shop Susan Moore Governance and management The charity is a company limited by guarantee and registered charity. It is operated under the rules of it5 memorandum and artFcles of association dated 12, December 2012 and amended 30, June 2016. It has no share capital and the liability of each member in the event of winding-up is limited to El. Aims and oblertlves To further or benefit the residents of Bedford and the surrounding area without distinction of gender. sexual orientation, race or of political, reliEiOUS or other opinions by providing allotment facilities in the interests of social welfare for recreational leisure time occupation with the objective of improving life for the residents.
Mile Road Allotment and Leisure Gardeners Association Summary of the main activities undertaken for the public benefit To manage the site for the membership who live in Bedford Borough and the surrounding area. We have improved site facilities by maintaining and improving access ways, communal areas and facilities. Our membership process allows any rnember of the public to join us. The membership fee is £3 a year and these charges are affordable to someone of modest means which is a major consideration given the area of deprivation in which the allotment site resides. We have advertised the availability of plots and membership using social media, our own Web site www.mralga.org. posters and our main Eate noticeboard. We have also promoted the allotment provision using Bedford Borou8h Council web site and NSALG web site. Providing access to our facilities through the issuing of keys to Tenants ensures they are able to access the site at any time, whilst the organisation can ensure security of the site and health and safety. However, the site has open public access during the daytime at weekend5 and on Open Days. The Tradin8 hut provides gardening supplies at reasonable cost for all members and is helpful for people who do not have tran5POrt. When possible and in compliance with covid19 govemment legislation We have provided members and their families with refreshments and a place to gather at weekends to share 8ardening skills and life stories etc.. sirengthening our local Community. We also provide free gardening information via web site with links to NSALG and other"Grow your own" information. Social distancin8 measure5 and necessary resources were introduced and have been reviewed in line with the government legislation during 2020 10 2021. In May 2021 we held our annual plant however our other usual events were unable to take place. Our volunteers have helped with: Sowing, transplanting seedlings and growin8 on plants in our greenhouses. This year we have added an environ mesh tunnel. Tidyin8 communal areas and rubbish collection Working in the members trading huts and redecorated within social distancing guidelines and when possible. Repairs to the hut5, Slte maintenance and additional covid19 cleaning proces5 S. Administration, accounts and correspondence. Provision of 3 portable hand washing units and PPE for covid 19 compliance Defining parking areas. Providing mulch for Tenants Plant production for the trading hut and our plant sale in May 2021. We have managed working within government covid guidelines We also work with Community Pay Back service by enabling our site to be used for Community Pav back and a place to learn new life skills developing pride in their local comrnunity. We have reviewed risk assessments and community payback work within Covid19 government guidelines. The Trustees are elected at the annual AGM,. however. the November 2020 was unable to proceed due to covid19 restrictions and the trustees postponed to November 2021.we kept members informed via our web site noticeboards and letters. socially distant meetings were arranged when we were able to do so. MRALGA twstees now use What's app as well as email to make decisions when we are not able to meet face to face.
Mile Road Allotrnent and Leisure Gardeners Association TIBBS group for people with dementia. have reviewed and adapted support due to Covidl9. SENSE have joined us this year and are developing their plot for the users of their charity in line with covidl9. The value of Allotmenteering for our health both physical and mentally and an opportunity to socialise. In this changing world, our contribution to lowering our carbon footprint and benefit our environment. We also have Micro plots to enable those who need to downsize and for those who do not wish to rent a half plot. The Caudwell area. in which the allotment site sits, is the most deprived Ward in Bedford Borough and is in the top IO% of deprived Wards in the East of England. Providing the Tibbs Group and micro plots mean s that more individuals from the local community are able to experience the benefits of horticulture and being part of a community group. People. who could not otherwise afford a full allotment plot, could not manage a whole plot or need assistance with gardening due to additional/5pecial needs. This makes the organisation as a whole even more socially inclusive. We have allotment plots available and Leisure Gardener membership is unlimited. The Trustees will continue to maintain and develop the allotment5 to Sustain a valued and protected statutory allotment site for Bedford Borough and the surrounding area. Summary of the ma5n achSevernents durlng the perlod We have continued lo develop our website and communication using site notice boards, members emails and Facebook page. Socially distant meetin8s were arranged when we were able to do so. MRALGA trustee5 now use What's app as well as email to make decisions when we are not able to meet face to face. May 2021 Plant sale enabled us to raise some funds however we were unable to hold other events. In June 2021 we installed speed bumps to the entrance of the Site and huts area to reduce the speed of vehicles for the safety of all tenant's members and the general public. We have continued with Ouf newsletter circulated by email. We have added to the number of waier tanks on site and also built additional rain watering harvesting area5.
Mile Road Allotment and Leisure Gardeners Association The charitvs policy on reserve5 £750 excess insurance amounts £30(K)14 months intome if Association has to closel the association leases the land from Bedford Borough Council £2000 emergency water materials and labour cost £1500 emergency gate materia15 and labour cost £IOOO emergency fence materials and labour cost £35CM) Tenants key deposits Exemptions The trustees have taken advantage of the exemptions available to small companies, including the audit exemption (see statement on balan sheet). Responsibilities of the trustees Company law requires the trustees to prepare financial Statements for each financial year, which give a true and fair view of the state of affairs of the charity at the end of the year and of the surplus or deficiency for the year then ended. In preparing those financial statements, the trLJStees are required to.. select suitable accountin8 policies, as described on page 10, and then apply them on a con5i5tent basi5. making judgements and estimates that are prudent and reasonable. The members of the comrniltee must also prepare the financial statements on the going concern basis unless it is Inappropriate to presume that the charily will continue in business. The trustees are responsible for keeping proper accounting records which disclose. with reasonable accuracy at any time. the financial position of the charity, and enable them to ensure that the financial staiements comply with the Companies Act 2006. The trustees are also responsible for safeguarding the assels of the charity and hence for takin8 reasonable steps for the prevention and detection of fraud or other irre8ularities. Small company provisions: This report has been prepared in accordance with the special provisions for small companies. Statement of Trustees Responsibilities. The trvslees are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and regulations. Charity law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare ihe financial statements in accordance with United Kingdom Generally Accepted Accountin8 Practice (United Kingdom Actourbting Standard5 and applicable lawl. Under charity law the trustees must not approve the financial 5tatement5 unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the incoming resources and application of resources, includin8 income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to- select suitable accounting policies and then apply them consistently; make jLsdgement5 and estimates that are reasonable and prudent; state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements- and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
Mile Road Allotment and Leisure Gardeners Association l(0mw¥ntc4j292Sl.dWltyr1lI51j The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charities transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statement5 comply with the Charity Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irre8ularities. Independent Examiner The trustees have appointed Miss Victoria Swaney, M.A.A.T. Directorfs signature Date 301912021
Mile Road Allotment and Leisure Gardeners Association lctynpwvncW915?.rltyTrrIIS53tr1) Independent examiner's report to the trustees of Mile Road Allotment and Leisure Gardeners Association. I report on the accounts of the company for the year ended 30th September 2021, which are set out on pages 7 to 12. Responsibilities and basls of report As the charity's trustees land also the directors of the company for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination. I have examined your charity's accounts as required under section 145 of the Charities Act 20111'the Act'l. In carrying out my examination I have followed the Directions gNen by the Charity Commission under section 14515llbl of the 2011 Att. My role is to state whether any material matters have come to my attention giving me cause to believe.. l. that accounting records were noi kept as required by section 386 of the Companies Act 2006,. or 2. that the accounts do not accord with those record5; or 3. that the accounts do not comply with the accountin8 requirements of section 396 of the Companies Act 2¢J06 and the methods and principles of the Charities Siatement of Recommended Practice applicable to Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland- or 4. that there is further information needed for a proper understanding of the accounts. Independent examiner'5 Statement I have completed my examination and I have no concerns in respect of any of the matters111 to 141 listed above and in connection with following the Directions of the Charity Commission I have found no matters that require drawing to your attention. Signed Date 031£1202L Mi%S. v. M74AI
Mile Road Allotment and Leisure Gardeners Association th Statement of financial Activities for the year ended 30 September 2021 2021 2020 Notes INCOMING AND ENDOWMENTS FROM: Plot Fees 12404 11489 Grants Donations 1254 554 14692 537 935 Shop Events Catering Seed orders Plants 16041 990 1192 4516 1102 2384 240 Other Bank Interest Sum upfees -68 TOTAL 36330 31933 EXPENDITURE ON.. Raising funds Charitable aclivities Other 12835 12546 19246 16232 TOTAL 29067 31792 NET INCOMING/IEXPENDITUREI Balance at 111 October BAL4NCE 3(V' SEPTEMBER 2021 7263 24,325 31588 141 24,184 24,325 All the above activities repfesent ongoing activitie5, All recognised gains and losses are reflected in the Statement of Financial Activities and, therefore, no separate Statement of Total Recognised Gain and L0$5es is disclosed.
Mile Road Allotment and Leisure Gardeners Association th Balance sheet for the year ended 30 September 2021 Notes 2021 2020 CURRENT ASSETS Stock5 and work in progress Debtors Investment Cash at bank and in hand 3497 3497 28091 20828 TOTAL 24,325 Amount falling due within one year NET CURRENT ASSETS 31588 24,325 TOTAL ASSETS LESS CURRENT LIABILITIES 31588 24325 FUNDS OF THE CHARrrY Unrestricted fund Restricted fund 31588 24325 TOTAL CHARITY FUNDS 31588 24325 These financial statements have been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006. The charitable company is entiiled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30, 5epternber 1021 The members have not required the charitable company to obtain an audit of its financial slatements for the year ended 31Y September 2021 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for ensuring that the charitable company keeps accountin8 records that comply with Sections 386 and 387 of the Companies Act 2LK)6 and bl preparirsg financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otheThvise comply with the quIrementS of the Companies Act 2(ffi relating to financial statements, so far as applicable to the charitable companv. The financial statements were approved by the Board of Trustees on .......... 2022 and were signed on its behalf by: Company number08329257
Mile Road Allotment and Leisure Gardeners Association Irtefest Ibankl. 1.16 Receipts cA)rta5. 656.78 sum.ilp Fees..6B.13 597.56 cerM& 989.63 J1eOfds, 119l63 Shop. 16041_43 Plants.4516.43 Pk)1s Fee's, 11403.89 Payments 2W.64 2455.54 24U.77 I$.11 l241.17 gB4 IW7.I? 201.3 291.XI 334.33 458.01 $52.95 641 /////////
Mile Road Allotment and Leisure Gardeners Association Notes to the Finèncial Statements for the year ended 30, September 2021 ACCOUNTING POUCIES Basis of preparation The financial statements have been prepared in accordance with 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 IFRS 1021 leffertive I" January 20151- (Charities SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 21X)6. Mile Road Allotment and Leisure Gardeners Association meet5 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 accountin8 policy note. bl Going Concern After making enquires. the Trustees have a reasonable expectation that the Charity has adequate resources to continue its activities for the foreseeable future. Accordin8ly, they continue to adopt the 8oin8 concern basis in preparing the financial slatements as outlined in the Statement of Trustee's Responsibilities on page 4. Grants receivable. donations and subscriptions Grant's receivable, donations and subscriptions are recognised in the period when the charity has entitlement to the funds, any performance Conditions attached to the item of income has been met. it is probable that the income will be received and the amount can be measured reliably. Grants paid Grants paid are recognised on a payment's basis. Resources expended Expenditure 15 recogni5ed on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fvlly recovered and is reported as part of the expenditure to which it relates. Charitable expenditure comprises those c05ts incurred by the charity in the delivery of its activities for lis beneficiaries. It includes both ¢ost5 that can be allocated directly to such activities and those ¢ost5 of an indirect nature necessary to support them. Costs are split between categories based on staff time. Support cost5 ore those functions that assist the work of the charity but do not directly undertake charitable activities and include the charity's governance c05t5. Governance costs are those costs associated with meeting ihe constitutional and statutory requirements of the charity and include the costs relevant to the Strategic management of the charity. Funds Unrestricted fvnds are incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general fund. Des18nated funds are unrestricted funds earmarked by the Trustees for a particular purpose. At the decision of the Trustees, previously designated funds may be transferred back to unrestricted general funds without further specified purpose. Restricted funds are to be used for specific purp05e5 as laid down by the donor. Expenditure which meets these criteria 15 charged to the fund. together with a fair allocation of costs
Mile Road Allotment and Leisure Gardeners A550ciation Notes to the Financial Statements th for the year ended 30 September 2021 TRUSTEES REMUNERATION Trustees are not remunerated. Trustee can receive reimbursement of expenses for attending meetings which amountin8 to £nil12019'. £nill. 2 RAISING FUNDS 2021 2020 Sundry donations 1254 554 TOTAL 1254 554 3 RAISING FUNDS Shop Events 16041 14692 537 15229 16041 4 RESOURCES EXPENDED ON CHARITY'S OBJECTS Key refunds and new key5 Utilities- Water Utilities. Electricity Telephone Insurance Membership Maintenan¢e Projects Equipment Administration Catering Seed Orders Beautification Plants Training Sundries creature control Cleaning Materia151 PPE Showvouchers PR & Media 553 511 2434 334 100 4541 349 70 1027 1027 861 2093 5520 1049 2456 2700 1244 641 578 486 832 94 641 29 77 201 358 1047 1836 24 201 293 93 194 TOTAL 16232 19246 5 GOVERNANCE COST Independent Examiners fees TOTAL
Mile Road Allotment and Leisure Gardeners Association Notes to the Financial Statements th for the year ended 30 September 2021 7 DEBTORS 2020 2019 Accrual Investment Income Accounts Receivable Gift Aid Tax Recoverable TOTAL CURRENT LIA81LETIES: Amount fallin8 due within one year 2020 2019 Accounts Payable Independent Examiner Other creditor5 TOTAL