Mile Road Allotment and Leisure Gardeners Association
(Company number 08329257, charity number 1155301)
www.mralga.org
Financial statements
For the year ended 30 September 2024
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Mile Road Allotment and Leisure Gardeners Association
(Company number 08329257, charity number 1155301]
Index for the year ended 30 September 2024
Contents Page Directors (Trustees) annual report 1-7 Independent examiner's report 8 Statement of financial activities 9 Balance sheet 10 Notes 11-13
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| Mark Moore | Security | Elected | November 2019 |
|---|---|---|---|
| Carol Andrew | Treasurer and Data Management | Re elected | November 2019 |
| Maria Moon | Chair and Plot Inspections | Re elected | November 2019 |
| Trading hut | |||
| David Osborn | Vice Chair and Plot Inspections | Re elected | November 2019 |
| David Moon | Maintenance lead | Re Elected | November 2019 |
| Garry Black | Health & Safety | Elected | November 2022 |
| Alhaj Yasmin | Elected | November 2023 | |
| Robert Hunter | Animal Welfare | Co opted | July 2024 |
Governance and management
The charity is a company limited by guarantee and registered charity. It is operated under the rules of its memorandum and articles of association dated 12[th] December 2012 and amended 30thJune 2016. It has no share capital and the liability of each member in the event of winding-up is limited to £1.
Aims and objectives
To further or benefit the residents of Bedford and the surrounding area without distinction of gender, sexual orientation, race or of political, religious 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
(Company number 08329257, charity number 1155301)
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 member of the public to join us. The membership fee is £5 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 advertise the availability of plots and membership using social media, our own Web site www.mralga.org, posters and our main gate noticeboard.
We have also promoted the allotment provision using Bedford Borough 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 weekends and on Open Days. The members Trading hut provides gardening supplies at reasonable cost for all members and is helpful for people who do not have transport. We have improved the entrance to the trading hut to enable safe movement of goods and ramps for accessibility to the front and rear. This year we have spent time and money reinforcing the roof with metal mesh over the sky lights and our Insurers have now reinstated our theft cover, which now protects the Charity further.
After agreement at our 2023 AGM, it was agreed to install a pedestrian gate next to the vehicular access gates. Enabling those on foot easier access and also providing a second entrance and exit if the vehicular gates are temporarily inaccessible for any reason. We have also improved the main vehicular access gates and security.at the site entrance.
The communal room provides a place for members and their families with refreshments and a place to gather at weekends to share gardening skills and life stories etc., strengthening our local Community. We also provide free gardening information on site and via our web site with links to NSALG and other "Grow your own"
information.
Our volunteers have helped with:
Sowing, transplanting seedlings and growing on plants in our greenhouses. Plant production for the trading hut and our plant sale in May 2024
Tidying and planting communal areas and rubbish collection
Working in the members trading huts events and tearoom throughout the year.. Repairs to the huts, site maintenance. Adding security protection to our huts roof has enabled our insurance to reinstate our theft cover as we lost this several years ago when intruders broke in twice. Improvements to the entrance of the site Administration, accounts and correspondence. Cleaning facilities Defining parking areas. Providing mulch for Tenants
Raising funds at events to enhance facilities and beautification. We have installed a new beautification planter and the site now has its own defibrillator.
The Trustees are elected at the annual AGM; We keep members informed via our web site noticeboards, 1 and letters. Newsletters emailed twice a year and face to face when using facilities.
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TlBBs group for people with dementia, have reviewed and adapted support for client needs and they continue to benefit from the allotment.
Mile Road Allotment and Leisure Gardeners Association
(Company number 08329257, charity number 1155301)
The immense 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.
The Cauldwell area, in which the allotment site sits, is the most deprived Ward in Bedford Borough and is in the top 10% 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/special 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 allotments to sustain a valued and protected statutory allotment site for Bedford Borough and the surrounding area.
Summary of the main achievements during the period
We have continued to develop our website and communication using site notice boards, members emails and Facebook page. MRALGA trustees now use What's app as well as email to make decisions when we are not able to meet face to face.
Pumpkin competition for children and Christmas social with guest appearance of Santa., we also held a Daffodil competition for members children, Easter egg hunt for children and raffle. May 2024 Plant sale enabled us to raise funds. A quiz night and Annual show in September, at our annual show our chosen Charity this year was the Primrose unit at Bedford Hospital and £ 107.89 was raised and the trustees decided to donate a further £392.11 making £500 in total.
Members were pleased that we are now having show day again and enjoyed the day. In addition to our annual Christmas gathering and visit from Santa We also took part in Bedford Christmas tree festival at St Pauls church. The festival raises money for Bedford hospital the allotments were very pleased and honoured to be part of the event.
We also supported The Annual Road Victims Charity golf event by donating raffle prizes at the event in June.
We have also set aside funds towards potential solar power and we are currently researching options. Generating our own supply will reduce costs and enable the Charity to be more financially sustainable and self sufficient.
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Mile Road Allotment and Leisure Gardeners Association
(Company number 08329257, charity number 1155301)
The charity's policy on reserves
£750 excess insurance amounts
£3000 (4 months income if Association has to close) the association leases the land from Bedford Borough Council
£2000 emergency water materials and labour cost
£1500 emergency gate materials and labour cost
£1000 emergency fence materials and labour cost
£5000 Tenants key deposits
£3000 to cover damage or loss of Association Green houses and polytunnels (A necessity to enable us to grow reasonably priced plants for members and to raise funds at our annual plant sale)
Exemptions
The trustees have taken advantage of the exemptions available to small companies, including the audit exemption (see statement on balance 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 trustees are required to: select suitable accounting policies, as described on page 10, and then apply them on a consistent basis, making judgements and estimates that are prudent and reasonable. The members of the committee must also prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity 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 statements comply with the Companies Act 2006. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.
Small company provisions:
This report has been prepared in accordance with the special provisions for small companies.
Statement of Trustees Responsibilities.
The trustees 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 the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under charity law the trustees must not approve the financial statements 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, including 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 judgements 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
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Mile Road Allotment and Leisure Gardeners Association
(Company number 08329257, charity number 1155301)
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 statements 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 irregularities.
Independent Examiner
The trustees have appointed Mrs Victoria Perkins, F.M.A.A.T.
Director's signature
Date 8.10.2024
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Mile Road Allotment and Leisure Gardeners Association [Company number 08329257, charity number 1155301)
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 2024, which are set out on pages 7 to 12.
Responsibilities and basis of report
As the charity's trustees (and also the directors of the company for the purposes of company law) 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 2011 ('the Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
My role is to state whether any material matters have come to my attention giving me cause to believe:
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that accounting records were not kept as required by section 386 of the Companies Act 2006; or
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that the accounts do not accord with those records; or
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that the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and the methods and principles of the 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; or
- that there is further information needed for a proper understanding of the accounts. Independent examiner's statement
I have completed my examination and I have no concerns in respect of any of the matters (1) to (4) listed above and in connection with following the Directions of the Charity Commission I have found no matters that require drawing to your attention.
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Mile Road Allotment and Leisure Gardeners Association
{Company number 08329257, charity number 1155301)
Statement of financial Activities for the year ended 30th September 2024
| 2024 | 2023 | ||
|---|---|---|---|
| Income and Endowments from | |||
| 14773.0 | |||
| Plot Fees | 0 | 15018 | |
| Grants | 0 | 3750 | |
| Donations | 820 | 1119 | |
| Trading hut | 19749 | 20345 | |
| Events | 1399 | 1408 | |
| Catering | 2514 | 2863 | |
| Seed Orders | 1665 | 1332 | |
| Plants | 5399 | 5115 | |
| Other | 399 | 0 | |
| Bank Interest | 305 | 312 | |
| pest control | 10 | 19 | |
| Minus Sum up fee | -473 | -420 | |
| n | |||
| 46560.0 | |||
| Total | 0 | 50861 | |
| Expenditure on | |||
| Raising funds | 18051 | 18715 | |
| Charitable Activity 25781 32692 These financial statements have been prepared in accordance with the special provisions for small |
|||
| Other 0 companies under part15 of the companies act 2006. |
0 | ||
| 43832 | 51407 | ||
| Net Income (expenditure) 2728.00 -546 Balance at 1st October 2023 33348 33894 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30^*' September 2021 |
|||
| Balance at 30th September 2024 36076.0 0 33348 The members have not required the c~~haritable c~~ompany to obtain an audit of its financial |
|||
| statements for the year ended 30'*^ September~~2~~023 in | accordan~~ce with S~~ection 476 of the | ||
| Companies Act 2006. |
All the above activities represent ongoing activities,
All recognised gains and lossThe trustees acknowledge th e s are reflected in the Statement of Financial Activitiesir responsibilities for and, therefore, no separate Statement of Total Recognised Gain and Losses is
disclosed.a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- b) preparing 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 otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The financial statements were approved by the Board of Trustees on................ and were signed on its behalf by: Carol J Andrew
Company number 08329257
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Mile Road Allotment and Leisure Gardeners Association
(Company number 0S329257, charity number 1155301)
Notes to the Financial Statements for the year ended 30th September 2024
ACCOUNTING POLICIES
a) 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 (FRS 102) (effective January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Mile Road Allotment and Leisure Gardeners Association 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.
b) 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. Accordingly, they continue to adopt the going concern basis in preparing the financial statements as outlined in the Statement of Trustee's Responsibilities on page 4.
c) 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.
d) Grants paid
Grants paid are recognised on a payment's basis.
e) Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Costs are split between categories based on staff time.
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities and include the charity's governance costs. Governance costs are those costs associated with meeting the constitutional and statutory requirements of the charity and include the costs relevant to the strategic management of the charity.
f) Funds
Unrestricted funds are incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general fund. Designated funds are unrestricted funds earmarked by the Trustees fora 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 purposes as laid down by the donor.
Expenditure which meets these criteria is charged to the fund, together with a fair allocation of costs
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| 2 RAISING FUNDS | 2024 2023 |
|---|---|
| Grants | 0 3750 |
| Sundry donations | 820 1119 |
| 3 RAISING FUNDS TOTAL |
820 4869 |
| Trading hut | 19749 20345 |
| Events 4 RESOURCES EXPENDED ON CHARITY'S OBJECTS |
1399 21148 1408 21753 |
| Key refunds and new keys | 675 1046 |
| Utilities - Water | 3189 2789 |
| Utilities - Electricity | 562 437 |
| Telephone | 100 120 |
| Insurance | 1397 1344 |
| Membership | 1194 1080 |
| Maintenance | 4450 716 |
| Projects | 5471 16584 |
| Equipment | 1646 2139 |
| Administration | 465 678 |
| Catering | 1358 1300 |
| Seed Orders | 1299 884 |
| Plants | 1411 1424 |
| Training | 54 24 |
| Sundries | 187 274 |
| creature control | 358 337 |
| Cleaning Materials / PPE | 166 155 |
| Show vouchers | 205 35 |
| PR & Media | 0 0 |
| TOTAL | 24187 31581 |
| 5 GOVERNANCE COST | 0 0 |
| Independent Examiners fees | 0 0 |
| TOTAL | 0 0 |
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Mile Road Allotment and Leisure Gardeners Association
(Company number 083292S7, charity number 1155301}
| Notes to the Financial Statements | Notes to the Financial Statements | |||
|---|---|---|---|---|
| for the year ended 30th September | 2024 | |||
| 7 | DEBTORS | 2024 | 2023 | |
| £ £ | ||||
| Accrual Investment Income | 0 | 0 | ||
| Accounts Receivable | 0 | 0 | ||
| Gift Aid Tax Recoverable | 0 | 0 | ||
| TOTAL | 0 | 0 | ||
| 8 | CURRENT LIABILITIES: Amount falling due within one year | 2024 | 2023 | |
| £ | rh | |||
| Accounts Payable | o o |
o o |
||
| Independent Examiner | o | o | ||
| Other creditors | ||||
| TOTAL | 0 | 0 |
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