2024-11-30-accounts - Dig IT Community Allotment

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DIG IT COMMUNITY ALLOTMENT

Charity Number 1157047

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH NOVEMBER 2024

DIG IT COMMUNITY ALLOTMENT

CONTENTS FOR THE PERIOD ENDED 30 NOVEMBER 2024

	Page
Legal and Admin	1
Trustees Annual Report	2 - 6
Independent Examiner's Report	7
Receipts and Payments Account	8
Statement of Assets & Liabilities	9
Notes to the financial statements	10 - 11

DIG IT COMMUNITY ALLOTMENT

LEGAL AND ADMIN FOR THE PERIOD ENDED 30 NOVEMBER 2024

Charity number 1157047 Trustees Lee Huggins (resigned 15 October 2024) Helen Payne Rebecca Odegaard (resigned 15 October 2024) Tessa Horner Sean Manchip Anna Taylor (appointed 15 October 2024) Registered address 1 Audley End Audley End Saffron Walden Essex CB11 4JB Bank The Co-operative Bank Independent examiners Community360 Winsleys House High Street Colchester CO1 1UG

DIG IT COMMUNITY ALLOTMENT

TRUSTEES ANNUAL REPORT FOR THE PERIOD ENDED 30 NOVEMBER 2024

The trustees present their report with the financial statements of the charity for the year ended 31st of November 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities Commission, UK Government. We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

OVERVIEW

Dig It Community Allotment (Charity No.1157047) has been a registered charity in Saffron Walden since 2014. Dig It encourages activity, healthy lifestyles and peer support. We offer a significant contribution to prevention and early intervention for those in a majority of the health and wellbeing priority categories. Our work promotes self-care in a variety of ways, offering support and advice according to need. Many of our disadvantaged volunteers gain in life satisfaction, health, confidence and self-worth through participation.

We have established a wide network of partners and referral sources over many years of working closely with other local organisations. As of the date of this report, we were delivering four established sessions per week. At our sessions volunteers grow produce and knowledge on how vegetables, herbs and fruits can be introduced into healthy meals they can cook at home. We work on developing new growing techniques within our site, greenhouse and polytunnel. Volunteers learn how to propagate seeds right through to harvesting what is grown. We have been developing composting areas to make the site more sustainable while educating volunteers on the huge benefits soil can have on wellbeing.

Dig It are continuously developing accessibility at the allotment to provide wheelchair access throughout the site, greenhouse and summerhouse. Raised planters and tools that cater to all abilities are also now a permanent fixture. Our volunteers have various learning, mental and physical disabilities as well as other barriers to inclusion. This fantastic outdoor space offers a calm, inclusive and social setting which in turn will reduce isolation and promote community cohesion.

OBJECTIVES AND ACTIVITIES FUNDING

Funding comes from a variety of sources including formal grants, donations, and general fundraising activities. In 2024 total funds of £27,292 were received, £17,580 represented restricted funds and a further £9,712 in un-restricted income. 2024 proved a successful year for both fundraising, diversifying our income streams and developing our projects through extending to further service user groups.

The site was upgraded and developed both independently and through joint fundraising from our partners Saffron Walden Mencap Society who contributed towards our paths and accessibility. This was improved further by our successful “Big Bed Project” and NEW decking funded by MAG Stansted Airport Community Fund.

DIG IT COMMUNITY ALLOTMENT

TRUSTEES ANNUAL REPORT FOR THE PERIOD ENDED 30 NOVEMBER 2024

Our team have established long term relationships with corporate supporters LPA Group, Saffron Walden Building Society and Tees Law. Our individual giving has also increased and Dig It has seen a steady flow of donations.

In October we made the difficult decision to stop the Thursday “Open to All” Sessions due to low attendance numbers. This allowed us to pilot a Friday session working with refugee and asylum seeker residents from local hotel accommodation and plan for senior sessions in 2025. The council offered us a NEW plot which we took on in August 2024, this has provided us with an additional area to develop a sensory garden space and extend our sessions to new service user groups.

Special thanks to Dig It Staff, Volunteers, Service Users and Partners; LPA Group, Saffron Walden Building Society, Tees Law, Saffron Walden Rotary, Saffron Walden Round Table, Saffron Walden Mencap Society, SJP Foundation, MAG Stansted Airport Community Fund, Uttlesford District Council, Saffron Walden Town Council, The Tudwick Foundation, UKSPF, National Lottery Community Fund, ASDA Foundation, Coop Community Fund, Tesco Saffron Walden, Waitrose Saffron Walden, Essex Community Foundation, Enterprise East Group, Luoise Newman, Cllr Richard Freeman and Percy Bilton.

ACHIEVEMENT AND PERFORMANCE

Open to All

Two days per week we run open to all sessions, available to anyone within our community. Individuals attend on their own or alongside their children or carers to take part in activities on site.

Growability – Dig It & Saffron Walden Mencap Society Our Mencap Dig-It Club meets every Wednesday morning at the plot, where Mencap adults with learning disabilities learn all about growing their own food. Members are supported by a sessional worker from Dig It and the Saffron Walden Mencap Society team. There is a regular group in attendance including service users from the ECL in Saffron Walden. Members are encouraged to take some produce home.
Café Cornell “Plot to Plate” in collaboration with Enterprise East Group Dig It has hosts participants from Enterprise East Group with supporting volunteers to deliver groups focused on the joint “Plot to Plate” project, to learn how to plant, tend, harvest and maintain the fruit and vegetable plots across all four seasons. Once the produce is ready, it is brought to the community café where the chefs teach participants how to prepare and cook tasty and nutritious meals, from the fruits of their labours.

4 Breaking Ground

In October, we piloted a session welcoming residents living at local hotel accommodation who have refugee status or are seeking asylum in the UK. The project aims to create a space for gardening, friendship and integration within the fantastic community that we live in.

DIG IT COMMUNITY ALLOTMENT

TRUSTEES ANNUAL REPORT FOR THE PERIOD ENDED 30 NOVEMBER 2024

FINANCIAL REVIEW

Principal funding sources

In 2024 Dig It Community Allotment received a total income of £27,292, this was decreased by £12,777 compared to 2023 (£40,069). This still represents steady fundraising from the charity as most of the decrease is represented by staff costs for which were well supported with the carry over of £8,607 (from the £10,000 allocated in 2023) Awards for All Funding. The next A4A Fund being submitted in November 2024 and successfully awarded in 2025.

As a result, Dig It spent a lot of 2023 and 2024 diversifying our funding streams, this has included the creation of a Give As You Live donation page and increase to individual donors that raised unrestricted donations to £2,014 (an increase of £1,619 from 2023). LPA Group has selected us as their Charity of the Year for the second year running. Dig It were also supported by Saffron Walden Building Society, Tees Law and LPA who all offered their skills and time on corporate volunteer days at our site. Saffron Walden Mencap Society and Enterprise East Group also pay monthly donations towards the closed sessions we deliver for their service user groups on a weekly basis to cover use of the site, tools, materials, refreshments, venue, staffing and management costs.

We would like to thank all who have donated and supported Dig It projects and activities during the year. Your generous support is highly valued, both financially and by volunteering.

Investment policy and objectives

Monies not immediately required for the objectives of Dig It are held in a deposit account, in line with the investment policy. The charity does not have any other investments. Reserves policy

The trustees have set a level equivalent to 2 months of operating costs for the organisation as a desired level of reserve. This fund is a contingency in the event of a sudden reduction in income, in order to protect the future operation of the organisation from the effects of any unforeseen variations in its income and expenditure. It also provides a cash flow for grants and contracts that are paid in arrears.

The trustees have designated reserves where there are planned commitments that cannot be met by anticipated future income alone. These reserves at Dig It Community Allotment relate to the organisation's responsibilities as an employer to hold sufficient funds to provide proper notice and in the event of closure. This also allows us to prepare service users for a changes in delivery and refer to alternative organisations where appropriate upon closure. This also allows us to prepare service users for changes in delivery and refer to alternative organisations where appropriate upon closure.

DIG IT COMMUNITY ALLOTMENT

TRUSTEES ANNUAL REPORT FOR THE PERIOD ENDED 30 NOVEMBER 2024

The reserves policy and the levels of reserves required are reviewed yearly as part of the annual budgetary process. Within the accounts, the amounts of reserves are specified in a table as follows:

Unrestricted Funds represented by:	Desired Reserves	Balance as at 31st November 2024	Description of Funds
Salaries Reserve	£3,360	£884	Two months salaries

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its Constitution document.

Charity constitution

Dig It Community Allotment is Charitable incorporated organisation (CIO)registered with the Charity Commission, registration number 1157047.

Recruitment and appointment of new trustees

At the Annual General Meeting 2024, Rebecca Odegaard and Lee Huggins stepped down as trustees. Anna Taylor was appointed as a new trustee.

The Board assesses its skills base on a regular basis and fills identified gaps by advertising and recruiting new Trustees. Trustees are chosen for their complementary skills, breadth of experience and contribution to the charity in a range of ways. The minimum number of Trustees is three.

New Trustees meet with Helen Payne(Chair) and Laura Thompson-Harper (Project Manager) as part of an induction process. A strategic planning and review day is held annually by the Board, to review the strategy and consider key issues emerging.

Organisational structure

The Board of Trustees meets quarterly and is responsible for the strategic direction and policy of the charity. Responsibility for the day to day running of the charity and delivery of activities is delegated to the Project Manager.

STRUCTURE, GOVERNANCE AND MANAGEMENT Risk management

The Trustees have reviewed the major strategic, business and operational risks, which the charity faces at this stage of its development and have identified key risks. Actions to address key risk areas have been agreed and progress is reviewed regularly. In addition, strong financial controls are in place to mitigate the risk of financial losses due to theft or fraud, and these controls are regularly reviewed. The charity also has in place a Safeguarding Policy which applies to all staff and trustees, volunteers or consultants working on behalf of Dig It Community Allotment.

DIG IT COMMUNITY ALLOTMENT

TRUSTEES ANNUAL REPORT FOR THE PERIOD ENDED 30 NOVEMBER 2024

Objectives and activities

The charity's' objects are, for the public benefit, throughout Uttlesford and surrounding areas:

A. Education/training
B. The Advancement Of Health Or Saving Of Lives
C. Environment/conservation/heritage
D. Economic/community Development/employment

How do we do this?

To teach volunteers of all ages how to grow organic food and the benefits of
organic local food productions.
To provide opportunities for local people who are unemployed or economically
inactive to gain gardening and job skills and build their confidence to enable them to re-enter the job market.
To promote careers in environmentally sustainable sectors by providing
volunteering experience and education.
To promote social gardening activities for all members of the community
especially including those with a mental or physical disability as we particularly recognise the benefits of community gardening to these groups.
To provide gardening education and play activities to children and young people.
To promote and encourage community spirit through gardening.
To work with other local organisations

30/09/25 Approved by order of the board of trustees on ....................and signed on its behalf by

Helen Payne, Chair of Trustees

DIG IT COMMUNITY ALLOTMENT

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 30 NOVEMBER 2024

I report on the accounts of Dig It Community Allotment for the year ended 30 November 2024 which are set out on pages eight to eleven.

Respective responsibilities of trustees and examiner

The Charity’s Trustees are responsible for the preparation of the accounts. The Charity’s Trustees consider that an audit is not required for this year (under section 144 (2) of the Charities Act 2011 (The Act) but that an independent examination is needed.

It is my responsibility to:

Examine the accounts under section 145 of the Charities Act;
To follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the Charaties 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 the General Directions given by the Charity Commissioners. 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 considerations of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts.

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

I 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.

David Courtier FMAAT AATQB for and on behalf of: Community360, Winsley’s House Date 30/09/2025 High Street, Colchester, Essex

DIG IT COMMUNITY ALLOTMENT

RECEIPTS AND PAYMENTS ACCOUNT FOR THE PERIOD ENDED 30 NOVEMBER 2024

Note Receipts Donations Grants 3 Earned income Total receipts Payments Administration costs Sundries Self employed Rent of allotments Allotment expenses Training Insurance Project fees Professional fees Total payments Transfers between funds Net of Receipts /(Payments) Cash funds as at 30 November 2023 Cash funds as at 30 November 2024	2024 Unrestricted £ 2,014 - 7,698 9,712 466 113 8,627 65 - - 141 442 224 10,078 - 1,250 884 (366)	2024 Restricted £ - 17,580 - 17,580 269 - 18,918 - 4,071 - - 1,379 - 24,636 - 8,607 1,550 (7,057)	2024 Total £ 2,014 17,580 7,698 27,292 735 113 27,545 65 4,071 - 141 1,821 224 34,714 - 9,857 2,434 (7,422)	2023 Total £ 5,473 34,596
				40,069 34 202 25,375 63 885 168 131 6,939 -
				33,797 -
				3,585 6,272
				9,857

Notes on pages 10 and 11 form part of these accounts

DIG IT COMMUNITY ALLOTMENT

STATEMENT OF ASSET AND LIABILITIES AS AT 30 NOVEMBER 2024

	Notes	2024	2023
		£	£
Monetary Assets
Cash at Bank & In Hand	5	2,434	9,857
		2,434	9,857
Represented by Funds
Restricted funds		1,550	8,607
Unrestricted General Fund		884	1,250
		2,434	9,857
Non Monetary Assets and Liabilities
Fixed Assets
Plant & Equipment	4	46	62
		46	62
Current Assets
Prepayment (Insurance)		24	22
		24	22
Creditors due within one year
Accountancy Fee	7	224	499
		224	499
Total Assets Less Liabilities		(154)	(416)

These accounts were approved by the Trustees and signed on their behalf by :

Signed:

Date: 30/09/25

T Horner

DIG IT COMMUNITY ALLOTMENT

NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 30TH NOVEMBER 2024

1. These accounts are prepared on a receipts and payments basis, following best practice as laid down in the Statement of Recommended Practice "Accounting and Reporting by Charities" (SORP 2019) issued in October 2005, with all revenue and expenses shown on a cash basis. Non-monetary Assets and Liabilities are shown as actual values at the end of the year.

2. Plant and Equipment is to be depreciatied at the rate of 25% on a reducing balance basis.

Unrestricted £ -	2024 £ 17,580	2023 £ 34,596	Plant & Equipment 1,226 -
-	17,580	34,596
		2024 £ 2,434
			1,226
			1,165 15
			1,180

			46

			62
			2023 £ 9,857
		2,434	9,857

DIG IT COMMUNITY ALLOTMENT

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE PERIOD ENDED 30 NOVEMBER 2024

6. Debtors

Debtors Prepayment (Insurance) Creditors Accountancy Fee	2024 £ 24	2023 £ 22
	24	22
	2024 £ 275	2023 £ 499
	275	499

7. Creditors

8. Funds Analysis

Balance at 01/12/2023 £ 1,250	Outgoing resources £ (10,078)	Transfer £ -	Balance at 30/11/2024 £ 884
1,250	(10,078)	-	884
	Outgoing resources £ (2,500) (2,340) (3,000) (8,607) (3,000) - - (250) (4,940)	Transfer £ - - - - - - - -	Balance at 30/11/2024 £ - - - - - 800 750 - -
8,607	(24,636)	-	1,550

9,857	(34,714)	-	2,434