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2021-07-31-accounts

Registered Charity No: 1158829

Full Circle Food Project

Ashington

Report of the Trustees

And Unaudited Financial Statements For the year ended 31[st] July 2021

FULL CIRCLE FOOD PROJECT

CONTENTS

Trustees’ Annual Report Page: 1
Statement of Trustees’ Responsibilities Page: 6
Independent Examiner’s Report Page: 7
Statement of Financial Activity Page: 8
Balance Sheet Page: 9
Notes to the Accounts Page: 10

FULL CIRCLE FOOD PROJECT

TRUSTEES’ ANNUAL REPORT FOR THE PERIOD ENDING 31 JULY 2021

The trustees present their Annual Report and the Financial Statements for the year ended 31[st] July 2021

Objectives and Activities

The principle objectives of the Charity are:

  1. To preserve and protect good health for the public benefit through providing information and advice in relation to healthy eating and nutrition and the importance of a healthy diet.

  2. To advance the education of the public in all aspects of healthy eating, growing food to eat and nutrition and the importance of a healthy diet, including the planning and preparing of healthy meals.

  3. Such other charitable purposes for the public benefit as are exclusively charitable according to the laws of England and Wales as the trustees may from time to time determine.

Mission Statement

The central purpose and role of Full Circle Food is defined as:

“We educate people living in Northumberland about growing food to eat, healthy cooking on a budget, and supporting people to lead healthier lifestyles. We place community members at the heart of our service delivery.”

Two core values underpin our mission:

  1. We want to make a difference to the people of Northumberland, especially those in the most disadvantaged communities.

  2. We are inclusive in all of the provision we deliver, and offer our services to all who want to attend.

Objectives

  1. To provide high quality education, training, support, information and advice to local people in Northumberland about:

  2. a. Growing food to eat;

  3. b. Healthy cooking on a budget

  4. c. Leading healthier lifestyles.

  5. To expand our range of high quality, needs-led direct programmes for local people, drawing on skilled and experienced staff and trained and well-supported volunteers.

  6. To expand our organisation through demonstrating the value-added impact of our interventions with and for a range of leading partners.

  7. To build the profile, visibility and accessibility of our project, utilising our GROW – COOK – EAT strapline through the digital agenda and collaborative partnering.

  8. To underpin all of our activity in a well-governed, vibrant and sustainable manner – through pursuing financially sustainable policies and best governance practice.

[1]

FULL CIRCLE FOOD PROJECT

TRUSTEES’ ANNUAL REPORT FOR THE PERIOD ENDING 31 JULY 2021

Key Activities

The charity is now based in a permanent location within Hirst Park growing Zone in Ashington. These fantastic premises with community gardens and teaching kitchens allow for a wide range of activities linked to the charity’s objectives. The year was challenging in terms of service delivery as it included significant periods of Covid 19 restrictions. However the following activities did go ahead when lockdown allowed:

  1. Twice weekly cooking classes for children in the new teaching kitchen

  2. Twice weekly cooking classes, for young people and adults, of all abilities

  3. Preparation of our new community garden in the Hirst Park Growing Zone

  4. Creation of a new sensory garden

  5. Weekly community food and coffee drop-ins

  6. Partnership working with Northumberland CVA’s Bridge Project on supported volunteering

  7. Creation and delivery of a Food Larder – serving up to 70 people in need, per week

  8. New health-based services – including Health Trainers and Social Prescribers

  9. School Holiday activity programmes for children, especially during summer 2021.

Activities for the Public Benefit

The trustees understand the implications of the Charities Act 2006, which states that charities must demonstrate they are established for Public Benefit. The trustees believe that the charity meets the key principles of the guidance issued by the Charity Commission about Public Benefit.

Achievements

Despite a difficult operational year, Full Circle Food has worked hard to maintain and expand on services. More delivery has been done on-line via video, and our social media following has massively increased. We have done specific projects, e.g. Recipe Bag delivery – a constructive cooking activity for families to do at home when schools were closed.

We have made a leap forward in developing partnerships with other local charities and the Northumberland Communities Together network.

In response to community need the Food larder has become a regular feature of our service.

The Covid Pandemic has not stopped the settlement of at least 200 asylum seekers and refugees in Ashington. Full Circle Food has embraced these families and offered support where needed in partnership with local churches and with Northumberland County of Sanctuary.

Financial Review

The trustees have to report a deficit for this financial year, but they continue to monitor the finance of the organisation on a regular basis and seek to improve the charities free reserves.

[2]

FULL CIRCLE FOOD PROJECT

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDING 31 JULY 2021

Review of Financial Results and Reserves

The deficit for the financial year has been debited to reserves as follows:

2021 2020
£ £
Unrestricted Funds (1,375) (854)
Restricted Funds - -
_ _
Defcit/Surplus for the year (1,375) (854)
_ _

As a result of this, at 31 July 2021, the total reserves for the unrestricted funds, which were being carried forward were £5,179:

2021

2020

£ £
General reserves 4,256 5,892
Fixed Asset Fund 923 662
_ _
Total reserves for the Unrestricted Funds 5,179 6,554
_ _

Reserves Policy

The trustees continue to review and monitor the charity’s finances to ensure that its reserves are adequate for the needs of its activities.

[3]

FULL CIRCLE FOOD PROJECT

TRUSTEES’ ANNUAL REPORT FOR THE PERIOD ENDING 31 JULY 2021

Trustees’ Expenses

No trustees were reimbursed expenses in this financial year.

Structure, Governance and Management

The project became an unincorporated registered charity on the 18[th] September 2014.

The day to day management of the project is overseen by the manager of the project.

The project’s trustees hold frequent management meetings and regularly communicate with its staff and supporters.

Report of Serious Incident

The trustees confirm that they have not had to report any serious issues to the charity Commission.

Policy for Monitoring and Review

The trustees continue to review the project’s policies and procedures to ensure they comply with current legislation. They are also reviewing activities to increase their free reserves.

Redundancy Provision

The provision of £3,350 is sufficient for our liability at 31 July 2021.

[4]

FULL CIRCLE FOOD PROJECT

TRUSTEES’ ANNUAL REPORT FOR THE PERIOD ENDING 31 JULY 2021

Reference and Administrative details

Charity Name: Full Circle Food Project Charity Number: 1158829 Principle Address: Hirst Park Growing Zone 5[th] Avenue Ashington Northumberland NE63 9BA

Board of Trustees: Mr. Joe Jackson Mrs. Gail Balance Mrs. Harriet Benson Mr. Jon Niblo (Resigned March 2021) Mr. Peregrine Solly Mr. Paul Kirkpatrick Mrs. Claire Yates

Independent Examiner: Northumberland CVA

107 & 109 Station Road

Ashington Northumberland NE63 8RS Bankers: Unity Trust Bank PLC 9 Brindley Place Birmingham B1 2HB

The trustees conclude their annual report in recording their thanks to all who have supported and have contributed to the project activities in a challenging year.

Approval

This report was approved by order of the Board of Trustees on the ………………………………. and signed on its behalf by

…………………………………………..

Mr. Joe Jackson

[5]

FULL CIRCLE FOOD PROJECT

STATEMENT OF THE TRUSTEES’ RESPONSIBILITIES

Charity law requires the trustees to prepare Financial Statements for each financial year, which give a true and fair view of the affairs of the charity and its financial activities for that period. In preparing those Financial Statements, the trustees are required to:

Select suitable accounting policies and apply them consistently

Make judgements and estimates that are reasonable and prudent State whether applicable accounting standards have been followed

State whether applicable statements of recommended practice have been followed

Prepare the Financial Statements on the going concern basis

The trustees are responsible for keeping proper records, which disclose with reasonable accuracy at any time the financial position of the Charity and enables them to ensure that the accounts comply with current legislation. They are responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.

[6]

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE:

FULL CIRCLE FOOD PROJECT

For the year ending 31 July 2021

I report on the accounts of the charity for the year ending 31 July 2021, which are set out on pages 8 to 9.

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 2011 Act) and that an independent examination is required.

It is my responsibility to:

Basis of Independent Examiner’s report

My examination was carried out in accordance with the general direction 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 included consideration of any unusual items of 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 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 matter has come to my attention which would give me reasonable cause to believe that in any material respect the requirements:

To keep accounting records in accordance with section 130 of the 2011 Act; and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met, or to which in my opinion attention should be drawn in order for a proper understanding of the accounts to be reached.

R. A. James Northumberland CVA 107 & 109 Station Road Ashington Northumberland NE63 8RS

…………………………………………..

Mr. Rodney James [7]

FULL CIRCLE FOOD PROJECT

STATEMENT OF FINANCIAL ACTIVITIES

For the year ending 31 July 2021

Restricted 2021 2020 NoteUnrestrictedIncome TotalPrior year Funds Funds Funds Funds £ £ £ £ INCOME AND ENDOWMENTS FROM: Charitable activities Grants 4,011 116,996 121,007 111,774 Sundry sales 2,470 - 2,470 976 _ _ _ _

TOTAL

3/10 6,481 116,996 123,477 112,750


EXPENDITURE ON:
Charitable activities 7,198 116,996 124,194 112,983
Other 658 - 658 621
_ _ _ _
TOTAL 4 7,856 116,996 124,852 113,604
_ _ _ _
Net income/expenditure for the year (1,375) - (1,375) (854)
RECONCILIATION OF FUNDS
Total funds brought forward 6,554 - 6,554 7,408
_ _ _ _
TOTAL FUNDS CARRIED FORWARD 11 5,179 - 5,179
6,554 _ _ _ _

The statement of financial activities includes all gains and losses in the year. All incoming resources expended derive from continuing activities.

[8]

FULL CIRCLE FOOD PROJECT BALANCE SHEET As at 31 July 2021

2021 2020
Restricted Total Total
UnrestrictedIncome This Last
Note Funds Funds Year Year
£ £ £ £
FIXED ASSETS
Tangible assets 6 923 - 923 662
_ _ _ _
CURRENT ASSETS
Cash at bank and in hand 7 7,956 59,216 67,172 65,771

CREDITORS

Amounts falling due in one year 59,879

9

3,700 59,216 62,916

_
NET CURRENT ASSETS
4,256
_
_
TOTAL ASSETS LESS CURRENT LIABILITIES
11
5,179
_
FUNDS OF THE CHARITY
Restricted income funds
-
Unrestricted funds
5,179
_
TOTAL FUNDS
5,179
_
-
_
_
-
_
-
-
_
-
_
4,256
_
_
5,179
_
-
5,179
_
5,179
_
5,892
_
_
6,554
_
-
6,554
_
6,554

The financial statements were approved by the Board of Trustees on the ……………………………. And were signed on its behalf by:

…………………………………………..

Mr. Joe Jackson The notes on pages 11 to 17 form part of the financial statement.

[9]

FULL CIRCLE FOOD PROJECT

NOTES TO THE UNAUDITED FINANCIAL STATEMENTS

For the year ended 31 July 2021

1. BASIS OF PREPARATION

Basis for accounting

The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the United Kingdom and Republic of Ireland (FRS 102), issued on 16[th] July 2014, and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

The Charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared on the going concern basis, which assumes that the Charity will continue in operational existence for the foreseeable future.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

2. ACCOUNTING POLICIES

Income

The main source of income is from grants received for specific areas of work.

Expenditure

This includes Expenses of the Charity with provision being made for any outstanding accounts at the end of the year.

Depreciation

The tangible assets of the Charity are depreciated now at 25%.

Fund Accounting

Unrestricted funds can be used in accordance with its charitable objectives at the direction of the trustees.

Restricted funds can only be used for particular restricted purposes within the objectives of the Charity, or as specified by the donor, or when funds are raised for a particular purpose.

Financial reporting Standard 102: reduced disclosure exemptions

The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102: the Financial Reporting Standard applicable to the UK and the Republic of Ireland:

[10]

FULL CIRCLE FOOD PROJECT

NOTES TO THE UNAUDITED FINANCIAL STATEMENTS

For the year ended 31 July 2021

2021 2021 2020 2020 Unrestricted RestrictedUnrestrictedRestricted Funds Funds Funds Funds £ £ £ £

3.INCOME

Grants
101,174
Sundry sales
TOTAL
4.ANALYSIS OF EXPENDITURE
Salaries
73,767
Project running cost
Administration
Redundancy provision
Premises cost
Insurance
OTHER EXPENDITURE
Independent Examiner’s fee
Depreciation
4,011 116,996
10,600
2,470
-
976
-
_
_
_
_
6,481 116,996
11,576 101,174
_
_
_
_
2,411
92,986
2,891
1,111
24,010
-
27,407
1,159
-
2,667
-
850
-
2,500
-
1,667
-
2,667
-
-
-
1,084
-
_
_
_
_
7,198 116,996
11,809 101,174
_
_
_
_
350
-
400
-
308
-
221
-
_
_
_
_
658
-
621
-
_
_
_
_

TOTAL RESOURCES EXPENDED

_ _ _ _ 7,856 116,996 12,430 101,174

[11]

FULL CIRCLE FOOD PROJECT NOTES TO THE UNAUDITED FINANCIAL STATEMENTS For the year ended 31 July 2021

2021 2021 2020 2020 Unrestricted RestrictedUnrestrictedRestricted Funds Funds Funds Funds £ £ £ £

5. PAID EMPLOYEES

The average number of employees during the year did not exceed 4

The total salaries paid, inc. National Insurance and Pension, were 2,411 92,966 2,891 73,767 _ _ _ _

No employee received emoluments in excess of £60,000. Grants of £1,162 from the Coronavirus Job Retention Scheme were received.

2021 2020
Total Total
£ £
6. TANGIBLE FIXED ASSETS
Cost at 1stAugust 2020 1,747 1,747
Additions 569 -
_ _
2,316 1,747
_ _
Depreciation at 1stAugust 2020 1,085 864
Charge for 2021 308 221
_ _
1,393 1,085
_ _
Net book value at 31stJuly 2021 923 662
_ _

In this financial year, grants of £22,862 were received for capital expenditure, i.e. for the purchase of a motor van: £7,000, and for the construction of a new kitchen plus the equipment: £15,862. This expenditure and a similar sum of the grants received were transferred to the Fixtures and Fittings Capital Account, therefore leaving a nil net cost to the charity. No estimates have been included in this account for the possible residual value of these items.

The grants received were £5,000 from the Antonio Carluccio Foundation Funds, £4,100 from NCC Community Chest, £7,000 from DEFRA Wrap 2 Surplus Fund, £1,700 from the Digital Skills Fund, £5,062 from Northumberland County Council (Net Funding)

[12]

FULL CIRCLE FOOD PROJECT

NOTES TO THE UNAUDITED FINANCIAL STATEMENTS

For the year ended 31 July 2021

2021 2020
Total Total
£ £
7. CASH AT BANK
Designated funds 59,216 54,929
Free funds 7,949 10,775
Cash in hand 7 67
_ _
67,172 65,771
_ _
8.DEBTORS None None

9. CREDITORS

All are due for payment within one year

Designated funds
Sundry project accounts
Deferred income
Undesignated Funds
Independent Examiner’s fee
Outstanding rent
Redundancy provision
3,917
55,299
350
-
3,350
_
62,916
1,237
53,742
400
2,000
2,500
_
59,879

[13]

FULL CIRCLE FOOD PROJECT NOTES TO THE UNAUDITED FINANCIAL STATEMENTS For the year ended 31 July 2021

10. CHARITY FUNDS

Funds at Incoming Resources Funds at 01.08.20resourcesexpended 31.07.21 £ £ £ £ (Reserves) (Reserves)

Unrestricted funds

6,554 6,481 7,856 5,179


Deferred Deferred income Incoming Resources income 01.08.20resourcesexpended 31.07.21 £ £ £ £ Restricted funds 53,742 118,553 116,996 55,299 _ _ _ _

SUMMARY

Deferred income of 01.08.20 53,742 20,410
Unrestricted income 6,481 11,576
Restricted income 118,553 134,506
_ _
178,776 166,492
Less deferred income of 31.07.21 55,299
53,742
_ _
Adjusted income per SOFA 123,477 112,750
_ _

Note 10 continued overleaf

[14]

FULL CIRCLE FOOD PROJECT NOTES TO THE UNAUDITED FINANCIAL STATEMENTS For the year ended 31 July 2020

Note 10 continued

Balance Incoming Balance
01.08.20resources 31.07.21
£ £ £
Unrestricted Funds
R W Mann - 1,000 -
Grid Adventures - 2,000 -
Pay Pal Giving Fund - 1,011 -
_ _ _
- 4,011 -
_ _ _
Restricted Funds
Prince of Wales Foundation Trust 1,051 -
-
Community Chest (Northumberland) 828 - -
Community Foundation: Leaf Fund 741 - -
Coalfelds Regeneration Trust 4,765 -
434
Squires Foundation* 1,440 - -
Tudor Trust 1,410 27,000 -
Northumberland Children’s Trust 9,927 -
2,266
BBC Children in Need 3,086 24,310 -
COVID-19 Trust 1,046 943 1,214
Greggs Foundation 4,501 15,000 1,506
Food Poverty Fund* 1,845 -
Antonio Carluccio Foundation 10,000 -
4,582
Ashington Development Trust* 6,000 -
The Reed Foundation* 2,600 -
Awards for All 3,200 - -
The Vantage Fund 117 - -
Awards for All 1,185 - -
_ _ _
53,742 67,253 10,002
_ _ _

Note 10 continued overleaf

[15]

FULL CIRCLE FOOD PROJECT

NOTES TO THE UNAUDITED FINANCIAL STATEMENTS

For the year ended 31 July 2021

Note 10 continued

Balance Incoming Balance 01.08.20resources 31.07.21 £ £ £

New restricted funds

NCC Men in Sheds 500 177
Greggs Foundation (new) 15,000 8,587
DEFRA Wrap 2 Surplus Fund 3,000
-
Groundwork: Sensory Garden 1,000
-
NCC and Ashington Town Council: Cllr Mark Austin 2,000
68
Northumberland Freemasons’ Charitable Trust 4,000
4,000
Garfeld Weston Foundation 10,000
9,511
The National Lottery Community Fund 10,000 10,000
NCC Community Fund 4,100 2,000
Digital Skills Fund 1,700 954
_ _
51,300 35,297
Capital grant money 10,000
Balance to be returned to funder
_
45,297
_
_ _ _
TALS 53,742 118,553 55,299
_ _ _

TOTALS

N.B. Grants marked * came via The Community Foundation. All references to the Community Foundation in this schedule refer to the Community Foundation serving Tyne & Wear and Northumberland.

[16]

FULL CIRCLE FOOD PROJECT

NOTES TO THE UNAUDITED FINANCIAL STATEMENTS

For the year ended 31 July 2021

11. CHARITY FUNDS

The analysis of the Net Assets between funds is:

Restricted 2021 2020 Unrestricted Income Total Total

Funds Funds Funds Funds
£ £ £ £
Fund balances at 31 July 2021
Income Fund - - - -
Free Funds 5,179 - 5,179 6,554
_ _ _ _
Total Net Assets 5,179 - 5,179 6,554

12. CAPITAL COMMITMENTS

There were no capital commitments as at 31 July 2021

13. PENSION

A workplace pension with auto-enrolment is in operation for eligible staff.

14. RELATED PARTY TRANSACTIONS

There were no transactions with related parties during the year.

[17]

FULL CIRCLE FOOD PROJECT INCOME AND EXPENDITURE

For the year ended 31 July 2021

2021 2021 2020 2020
Unrestricted Restricted Unrestricted Restricted
£ £ £ £
INCOME
Sundry sales/donations 4,011 116,996 976 -
Grants received 2,470 - 10,600 101,174
_ _ _ _
6,481 116,996 11,576 101,174
_ _ _ _

EXPENDITURE

Salaries, pensions & Nat. Ins.2,411 Salaries, pensions & Nat. Ins.2,411 92,986 2,891 73,767
Project running costs
1,111
24,010 - 27,407
Rent 1,667 - 2,667 -
Ofce administration cost 1,087 - 2,595 -
Accountancy 350 - 400 -
Insurance - - 1,084 -
Bank charges 72 - 72 -
Redundancy provision
850
- 2,500 -
Depreciation 308 - 221 -
_ _ _ _
7,856 116,996 12,430 101,174
_ _ _ _
DEFICIT (1,375) - (854) -
_ _ _ _
FUNDS TO THE CHARITY
Balance brought forward
Restricted Income Fund
-
- - -
Unrestricted Income Fund 6,554 - 7,408 -
_ _ _ _
Less Defcit/Surplus for year(1,375) - (854) -
_ _ _ _
Balance carried forward
5,179
- 6,554 -
_ _ _ _
FULL CIRCLE FOOD PROJECT
BALANCE SHEET
For the year ended 31st July 2021
2021 2021 2020 2020
Unrestricted Restricted Unrestricted Restricted
£ £ £ £
FIXED ASSETS
Tangible Assets 923 - 662 -
_ _ _ _
CURRENT ASSETS
Cash at bank/in hand
7,956
59,216 10,842 54,929

CURRENT LIABILITIES

Sundry creditors 350 3,917 2,450 1,187
Deferred income - 55,299 - 53,742
Redundancy provision 3,350 - 2,500 -
_ _ _ _
3,700 59,216 4,950 54,929
_ _ _ _
NET CURRENT ASSETS 4,256 - 5,892 -
_ _ _ _
TOTAL ASSETS
LESS CURRENT LIABILITIES5,179 - 6,554 -
_ _ _ _
FUNDS OF THE CHARITY
Restricted income funds - - - -
Unrestricted funds 5,179 - 6,554 -
_ _ _ _
TOTAL FUNDS 5,179 - 6,554
_ _ _ _

These accounts do not form part of the statutory accounts, but they are produced for the trustees’ information only.

Note : During the year, grants were received for the purchase of a van and for a new kitchen; the total cost was £22,862. This expenditure was covered by grants received, therefore the net cost to the charity was NIL. However, these items have a residual value if sold.