Growing Works
(A company limited by guarantee)
Trustees Annual Report and Financial Statements
From 1[st] April 2022 to 31[st] March 2023
Charity number: 1160003 Company number: 07832832
Doc ID: 2673022d21f0074659a56e1bb8deb7ac8c1bcbab
Contents
| Page | |
|---|---|
| Legal and Administrative Information | 3 |
| Trustees Report | 4 |
| Independent Examiner’s report | 12 |
| Statement of Financial Activities | 13 |
| Balance Sheet | 14 |
| Notes forming part of the financial statements | 15 |
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Legal and Administrative Information
Charity name: Growing Works Charity Registration Number: 1160003 Company Registration Number: 07832832
Registered Office: c/o The Mistel Northgate Honley Holmfirth HD9 6QL
Trustees
Caroline Gore (Chair) Kevin Evans (Treasurer) Gemma Fowler (Secretary) Richard Blackburn Louise Davison Frances Prior James Gore-Langton
(appointed 9[th] July 2019) (appointed 12[th] May 2022) (appointed 12[th] May 2022) (appointed 21[st] October 2021) (appointed 1[st] March 2023) (appointed 21 October 2021) (resigned 23 January 2023)
Principal staff
Anne Merry (Chief Executive)
Independent Examiner
Paul Cowham FCA Green Fish Resource Centre 46-50 Oldham Street Manchester M4 1LE
Bankers
Co-operative Bank 39 Market Street Huddersfield HD1 2HL
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Trustees’ Annual Report
The trustees, who are also directors for the purposes of company law, present their annual report together with the unaudited financial statements of the charity for the year ended 31[st] March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
Purpose and Aims
Our charity’s purposes as set out in the Charitable Objectives contained in the Articles of Association are:
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to preserve, protect and promote good health amongst the community by promoting and encouraging public participation in healthy exercise and creative physical activity.
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the relief of those in need because of youth, age, ill-health, disability, financial hardship or other disadvantage, especially though the provision of outdoor therapeutic activity for families with complex needs, people in isolated and vulnerable circumstances, and people with poor mental health.
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to advance the education of the public with regard to the natural environment and the seasons through gardening and utilisation of the outdoor environment; and in particular to advance the education of young people and children, in order to develop their skills, capacities and capabilities so they may be enabled to better participate in society.
The aims of our charity are to nurture healthy lives outdoors using the values of empowering people by connecting to the natural world, creating inclusive and supportive communities and improving health and happiness. We enable families and vulnerable adults who face challenges to be part of a supportive community of peers who help each other to overcome their barriers. We use the ‘power of doing’ in the outdoor environment and connection to nature to make social networks accessible to all.
Ensuring our work delivers our aims
We review our aims and objectives, looking at what has been achieved and the outcomes of our work in the previous 12 months. We look at the success of each key activity and the benefits they have brought to those groups of people we are set up to help. The review also helps us ensure our aim, objectives and activities remained focused on our stated purposes. We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aim and objectives and in planning future activities.
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The focus of our work
Our main objectives for the year continued to be nurturing healthy lives outdoors and empowering vulnerable people to build resilience by establishing supportive communities and using the natural environment. The strategies we used to meet these objectives included the continuation of our long-term projects:
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Continuing to provide a range of services which are relevant to our participants needs and in keeping with our Charitable Objectives.
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Focusing on providing a person-centred approach in our delivery of the projects for the benefit of participants.
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Working in partnership with other organisations to ensure participants needs are met and that best practice is shared.
How our activities deliver public benefit
Our main activities and who we try to help are described below. All our charitable activities focus on nurturing healthy lives outdoors to improve health and wellbeing. All our charitable activities are undertaken to further our charitable purposes for the public benefit.
Achievement and performance
Growing Works provided a range of services for people experiencing poor mental health, wellbeing and associated problems through the projects listed below.
Bud - Therapeutic horticulture and outdoor therapy open to all and supporting people with long term physical and mental health conditions in the community giving opportunity to access, enjoy and benefit from gardening and socialising in the outdoor environment. Bud also included opportunities for training and supported volunteering.
Sprout (Strong Parents Reaching out): An holistic project working with whole family approach with families who have children with additional needs and disabilities. Offering a safe space to enjoy social interaction, peer support and to gain life skills.
Young Shoots: Building skills, independence, confidence and resilience this project is for young people with additional needs and disabilities aged 13 plus.
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This year Growing Works has continued to deliver the Bud, Sprout and Young Shoots projects. We delivered HAF (Holiday Activities and Food) for the first time which enabled us to support SEND/SEMH families during the school holidays though our Sprout and Young Shoots outreach sessions. Bud also benefitted from funding for outreach which meant we were able to support more people in their communities as well as welcoming them to our main site at Wakefield Road Allotments.
Regular sessions have provided support, skills development, and social contact to vulnerable and often isolated adults, families and the wider community.
Bud at Wakefield Road Allotments was funded by multiple funders across the 12 month period with a focus on outdoor therapy as a means to supporting mental health and wellbeing. The cost of living crisis has impacted negatively on a high proportion of our participants and the work of the Bud project supported participants though building resilience, teaching life skills and helping participants to make healthy life choices. We delivered 101 sessions across the year.
Bud Outreach and Adult Training was funded by Kirklees Place Partnership - WEvolve, Tolson Primary Care Network, LS2Y and Community Plus fund to provide outreach opportunities that would address mental health, wellbeing and food poverty in the locality. We were able to deliver 121 sessions within the Local Authority Ward communities of Almondbury, Ashbrow, Crosland Moor and Netherton, Dalton, Greenhead, Newsome, focusing on outdoor connections for improved mental health and developing growing spaces for the benefit of the communities. We worked alongside partner organisations including the Ward Councillors, Community Anchors, Area Hub Coordinators to ensure we had identified and reached those in need of access to the projects. Training opportunities included Bushcraft, Edible Gardening, Forest School, Nature Crafts.
Sprout obtained funding from Reaching Communities in May 2022, securing its future for the next three years. Sprout continued to run out of Crow Nest Park in Dewsbury (North Kirklees) and was also trialled at Wakefield Road Allotments (South Kirklees) when funding allowed.
Sprout – Oakwell Hall was a HAF funded piece of work for the summer holidays. It was a new venture for Growing Works to be able to run Sprout during the week and we found that our participants and their families benefited greatly from having these supportive sessions to come to in an otherwise ‘empty dessert’ of school holidays. 12 sessions were delivered over the 6 week period.
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Young Shoots continued in its second year of Children in Need funding working with young people aged 13 plus, with SEND of SEMH. Courses ranged from Campfire Cooking to Nature Crafts and were held across the year. Young people attending were actively engaged in codesigning the courses. As ever the opportunities to learn new skills and make new friends were welcomed by the group and each young person engaged with the project to achieve their own personal targets.
Young Shoots – Oakwell Hall was part of the same HAF funding as Sprout and meant that Young Shoots could also run during the weekdays in the summer holidays. Young people thrived on having a new place to explore and became more resilient through attending Young Shoots in a space open to the public. Activities included conservation skills, wildlife watching, den building and exploration.
Family Sessions were funded by Place Partnership – WEvolve and Dalton Together and were predominantly accessed by young people who were home schooled and their families. Sessions took place both at Wakefield Road and outreach at Dalton Community Garden. Families were supported to access the natural world and engage with it, providing a space to connect and reflect.
Workshops/Visits to Wakefield Road Allotments – across the year we had 16 groups visit site for wellbeing sessions funded by TSL or nature connection funded by WEvolve.
During the course of the year, through the above activities Growing Works delivered upwards of 370 sessions, in person, with the sessions being free for participants to attend.
Challenges ahead
As ever there are challenges ahead for Growing Works, this year has demonstrated to us the high level of need within the communities we support. The increases in the cost of living have meant mental health and wellbeing has suffered as individuals struggle with the stress and anxiety of day to day living. Growing Works will continue to strive to support the individuals, families and communities we work within, wherever possible.
Financial Review
The charity’s income during the year was mainly grant funding from a variety of funders. Our funding and activity increased from the previous year, although our income from donations and fees for workshops and other pieces of work was still lower than pre-Covid levels. Expenditure increased due to new recruitment and increased activities, with associated project costs. At the year end the charity had a modest overall surplus of income over
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expenditure of £8,452 on all funds. Growing Works free reserves fund slightly increased to £52,131. Growing Works will look to continue to increase turnover to a sustainable level by continuing to increase our corporate work, plant sales and volunteer support. In a difficult and uncertain funding environment continuing careful management of finances is required, particularly in the light of increasing inflation.
There are also opportunities for established charities in difficult times and Growing Works aim to make full use of our contacts and reputation to continue to achieve our aims.
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Reserves Policy
1. Definition of Reserves
"Reserves" are used to describe that part of a charity's funds that are freely available to fund its general operations and so is not subject to commitments, planned expenditure or other restrictions. Consequently, Reserves do not include endowment funds, restricted funds and designated funds, or funds represented by fixed assets.
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Growing Works registered charity requirements of reserves policy:
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to ensure management of its resources.
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to plan and formally report its approach to stakeholders.
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to match Growing Works reserves to the necessary requirements and no more.
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to state the amount of reserves on an annual basis.
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How and why reserves are managed
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Growing Works aims to secure reserves of 4 months operating costs in order to provide continuation of services relating to the charitable objectives. This also allows adequate notice of termination of employment if necessary and as a buffer against fluctuating grant funding.
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Growing Works intends to establish and maintain reserves at this level by fundraising, sponsorship, income generation and applying for unrestricted funding.
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The trustees will review the reserves policy on an annual basis when the annual accounts are published and reviewed.
Growing Works requires reserves to cover:
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unexpected large capital items e.g. van costs
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core costs for which we don’t have funding e.g. management and admin salaries
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key projects such as Sprout if there is a gap in the funding stream
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growth and development of a base as in our business plan.
The Trustees have determined that the turnover required to deliver our objectives is equivalent to 4 fte staff and associated core costs ie £120,000. Where turnover is less than this it is more difficult to fulfil our objectives efficiently.
To ensure stability 4 months operating costs are required as reserves or a minimum of £40,000 as we aim to have a turnover greater than £120,000. At March 2022 the free reserves stood at £42,946. This level of reserves is deemed acceptable by the trustees.
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Governance and structure
Governance
Growing Works is a charitable company limited by guarantee and registered as a charity with the Charity Commission. The governing document is the Articles of Association adopted in 2013 and amended 22[nd] August 2014.
Board of Trustees
The charity is governed by the Board of Directors (referred to in this report as the Trustees) currently comprising seven members with a range of skills and experience. All Trustees are members of the organisation.
We recognise the responsibilities placed by law on a Trustee and an induction programme ensures that trustees are aware of their responsibilities and the requirements of the role. The trustees currently meet approximately every six weeks and also communicate regularly via email.
Management
The Trustees delegate day-to-day operational management of the charity to the Chief Executive.
Risk management
The Trustees have reviewed the major risks to which the charity is exposed and put in place procedures to manage those risks.
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Statement of Board of Directors responsibilities
The Board of Directors is responsible for preparing the Report of the Board of Directors and the financial statements in accordance with applicable law and regulations.
Company law requires the Board of Directors to prepare financial statements for each financial year. Under that law the Board of Directors has elected to prepare the financial statements in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008) (United Kingdom Generally Accepted Accounting Practice applicable to Smaller Entities). Under company law the Board of Directors 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 charitable company and the income and expenditure of the charitable company for that period. In preparing these financial statements the Board of Directors is required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and accounting estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The Board of Directors is responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose at any time the financial position of the charitable company and to enable it to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Members of the Board of Directors, who are directors for the purposes of company law, and trustees for the purposes of charity law, who served during the year and up to the date of this report are set out on page 1.
This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (issued in March 2005) and in accordance with the provisions applicable to companies subject to the small companies’ regime of the Companies Act 2006.
25 July 2023
Approved by the Board of Directors on ……………………………… and signed on its behalf by:
Caroline Gore (Trustee)
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Independent Examiner's Report to the Trustees of Growing Works
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2023.
Responsibilities and basis of report
As the charity’s trustees of the Company (and also its directors 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 (‘the 2006 Act’).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 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.
Independent examiner’s statement
I have completed my examination.
I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and 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.
Paul Cowham FCA DChA Green Fish Resource Centre 46 – 50 Oldham Street Manchester M4 1LE
14 August 2023
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Growing Works
Statement of Financial Activities (including Income and Expenditure account) for the year ended 31 March 2023
| Unrestricted funds Note £ Income Donations and legacies 3 2,623 Grants 4 - 5 1,115 Total income 3,738 Expenditure Charitable activities 6 (1,337) Total expenditure (1,337) 7 5,075 Transfer between funds - Net movement in funds for the year 5,075 Reconciliation of funds Total funds brought forward 57,004 Total funds carried forward 62,079 Fees and other income Net income/(expenditure) for the year |
Restricted funds £ - 138,632 - 138,632 135,255 135,255 3,377 - 3,377 75,273 78,650 |
Total funds 2023 £ 2,623 138,632 1,115 142,370 133,918 133,918 8,452 - 8,452 132,277 140,729 |
Total funds 2022 £ 5,288 120,635 3,923 |
|---|---|---|---|
| 129,846 | |||
| 110,196 | |||
| 110,196 | |||
| 19,650 - |
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| 19,650 112,627 |
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| 132,277 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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Growing Works Company number 7832832
Balance sheet as at 31 March 2023
| Note £ £ Fixed assets Tangible assets 12 9,948 Total fixed assets 9,948 Current assets Debtors 13 1,206 Cash at bank and in hand 130,693 Total current assets 131,899 Liabilities Creditors: amounts falling due in less than one year 14 (1,118) Net current assets 130,781 Total assets less current liabilities 140,729 Net assets 140,729 Funds of the charity Restricted income funds 15 78,650 Unrestricted income funds 16 62,079 Total charity funds 140,729 2023 |
£ £ 14,058 14,058 2,025 119,182 121,207 (2,988) 118,219 132,277 132,277 75,273 52,131 57,004 132,277 2022 |
£ £ 14,058 14,058 2,025 119,182 121,207 (2,988) 118,219 132,277 132,277 75,273 52,131 57,004 132,277 2022 |
|---|---|---|
| 14,058 118,219 |
||
| 132,277 | ||
| 132,277 | ||
| 75,273 57,004 |
||
| 132,277 |
For the year in question, the company was entitled to exemption from an audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
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The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476,
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts
These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.
The notes on pages 15 to 27 form part of these accounts.
25 July 2023 Approved by the trustees on ….............................. and signed on their behalf by:
Caroline Gore
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Growing Works
Notes to the accounts for the year ended 31 March 2023
1 Accounting policies
The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
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), second edition - October 2019 (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006 and UK Generally Accepted Accounting Practice.
The charity has applied the exemption available to small charities in the Charities SORP (FRS 102) and does not include a Statement of Cash Flows in these Financial Statements.
Growing Works 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 Preparation of the accounts on a going concern basis
The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. There are no key judgments which the trustees have made which have a significant effect on the accounts.
The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.
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Growing Works
Notes to the accounts for the year ended 31 March 2023 (continued)
c Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.
Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.
d Donated services and facilities
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
e Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
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Growing Works
Notes to the accounts for the year ended 31 March 2023 (continued)
f Fund accounting
Unrestricted funds are available to spend on activities that further any of the purposes of charity.
Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.
Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.
g Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
i Operating leases
Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.
j Tangible fixed assets
Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:
Motor vehicles 4 years Portable buildings and fixtures 10 years
k Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
l Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
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Growing Works
Notes to the accounts for the year ended 31 March 2023 (continued)
m Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
n Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
o Pensions
Employees of the charity are entitled to join the charity's defined contribution workplace pension scheme. The charity’s liability to the scheme is restricted to the contributions disclosed in note 8, subject to the minimum legal requirement.
2 Legal status of the charity
The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 1.
3 Income from donations and legacies
| Current reporting period Donations Donated services and equipment Total Previous reporting period Donations Donated services and equipment Total |
Unrestricted £ 2,411 212 2,623 Unrestricted £ 2,635 2,653 5,288 |
Restricted £ - - - Restricted £ - - - |
Total 2023 £ 2,411 212 2,623 Total 2022 £ 2,635 2,653 5,288 |
Total 2022 £ 2,635 2,653 |
|---|---|---|---|---|
| 5,288 | ||||
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Growing Works
Notes to the accounts for the year ended 31 March 2023 (continued)
4 Income from charitable activities
| Current reporting period Allen Lane Foundation Awards for All Brelms Trust Cheshire Community Children in Need Kirklees Council LS2Y Midcounties Co-op Oakwell One Community Fund Postcode Lottery Reaching Communities SW Yorkshire Partnership NHS The Swire Charitable Trust Tesco Third Sector Leaders TSL Total Previous reporting period Allen Lane Foundation Awards for All Brelms Trust Children in Need Kirklees Council Midcounties Co-op One Community Fund Postcode Lottery The Swire Charitable Trust Tesco Third Sector Leaders Total Co-operative Community Fund The George A Moore Foundation Community Learning Works Georga Martin Trust Garfield Weston Edward Gostlin St. James's Place Charitable Foundation Community Learning Works Co-operative Community Fund The George A Moore Foundation |
Unrestricted £ - - - - - - - - - - - - - - - - - - - - - - - - - Unrestricted £ - - - - - - - - - - - - 1,000 - 1,000 |
Restricted £ - 10,000 - 2,000 10,500 - - 10,000 15,000 3,000 - 31,325 600 - 9,407 - - 25,000 5,000 5,000 10,000 - - 1,800 138,632 Restricted £ 5,000 10,000 4,796 10,000 7,772 1,147 1,500 27,321 75 1,969 20,000 10,000 - 20,055 119,635 |
Total 2023 £ - 10,000 - 2,000 10,500 - - 10,000 15,000 3,000 - 31,325 600 - 9,407 - - 25,000 5,000 5,000 10,000 - - 1,800 138,632 Total 2022 £ 5,000 10,000 4,796 10,000 7,772 1,147 1,500 27,321 75 1,969 20,000 10,000 1,000 20,055 120,635 |
Total 2022 £ 5,000 10,000 4,796 - 10,000 7,772 1,147 - - - 1,500 27,321 - 75 - 1,969 20,000 - - - 10,000 1,000 20,055 - |
|---|---|---|---|---|
| 120,635 | ||||
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Growing Works
Notes to the accounts for the year ended 31 March 2023 (continued)
5 Fees and other income
| Fees and other income | ||
|---|---|---|
| Herb sales Workshop fees Profit on disposal of Van HMRC furlough payments |
2023 £ - 990 125 - 1,115 |
2022 £ - 3,538 - 385 |
| 3,923 |
All income from fees, trading and other sources is unrestricted.
6 Analysis of expenditure on charitable activities
| Staff costs Premises Administration Project costs Depreciation Restricted expenditure Unrestricted expenditure Book-keeping and accountancy Governance costs - Independent examination |
Total 2023 £ 114,040 190 7,143 10,176 1,519 - 850 133,918 2023 £ 135,255 (1,337) 133,918 |
Total 2022 £ 89,389 187 4,945 11,194 3,716 465 300 |
|---|---|---|
| 110,196 | ||
| 2022 £ 60,982 49,214 |
||
| 110,196 |
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Notes to the accounts for the year ended 31 March 2023 (continued)
Growing Works
7 Net income/(expenditure) for the year
| This is stated after charging/(crediting): Depreciation Operating lease rentals: Property Independent examiner's remuneration - independent examination - accountancy - tax Staff costs Staff costs during the year were as follows: Wages and salaries Social security costs Pension costs |
2023 £ 1,519 - 300 475 75 2023 £ 113,796 1,903 1,789 117,488 |
2022 £ 3,716 - 300 75 |
|---|---|---|
| 2022 £ 87,551 633 1,205 |
||
| 89,389 |
8 Staff costs
No employee has employee benefits in excess of £60,000 (2022: Nil).
The average number of staff employed during the period was 13 (2022: 11). The average full time equivalent number of staff employed during the period was 3.5 (2022: 3).
The key management personnel of the charity comprise the trustees and the Chief Executive. The total employee benefits of the key management personnel of the charity were £27,314 (2022: £13,961).
9 Trustee remuneration and expenses, and related party transactions
Neither the trustees nor any persons connected with them received any remuneration or reimbursed expenses during the year (2022: Nil).
Aggregate donations from related parties were £nil (2022: £nil).
There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.
Apart from the above, no trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2022: nil).
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Notes to the accounts for the year ended 31 March 2023 (continued)
10 Government grants
The government grants recognised in the accounts were as follows:
| Kirklees Council Other |
2023 £ 31,325 - 31,325 |
2022 £ 27,321 385 |
|---|---|---|
| 27,706 |
There were no unfulfilled conditions and contingencies attaching to the grants.
11 Corporation tax
The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.
12 Fixed assets: tangible assets
| Fixed assets: tangible assets | |||
|---|---|---|---|
| Cost Additions Depreciation Charge for the year Net book value At 31 March 2023 At 1 April 2022 At 1 April 2022 At 31 March 2023 At 31 March 2023 At 31 March 2022 |
Equipment £ 13,907 1,284 15,191 3,724 1,519 5,243 9,948 10,183 |
Motor vehicles £ 9,300 (9,300) - 5,425 (5,425) - - 3,875 |
£ 23,207 (8,016) Total |
| 15,191 | |||
| 9,149 (3,906) |
|||
| 5,243 | |||
| 9,948 | |||
| 14,058 |
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Notes to the accounts for the year ended 31 March 2023 (continued)
13 Debtors
| 13 Debtors |
|
|---|---|
| 2023 £ Prepayments and accrued income 1,206 1,206 14 Creditors: amounts falling due within one year 2023 £ Short term compensated absences (holiday pay) 268 Other creditors and accruals 850 Taxation and social security costs - 1,118 |
2022 £ 2,025 |
| 2,025 | |
| 2022 £ 2,565 412 11 |
|
| 2,988 |
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Notes to the accounts for the year ended 31 March 2023 (continued)
15 Analysis of movements in restricted funds
| Awards for All Children in Need Third Sector Leaders Thriving Kirklees Ward Councillors Kirklees Council Place Partnership Kirklees Council Dalton Together The Swire Trust Postcode Lottery One17 Design Charitable Trust Co-operative Community Fund Brelms Trust Allen Lane Foundation Assura Garfield Weston Foundation The George A Moore Foundation Kirklees Council Youth Funding Midcounties Co-op Reaching Communities St. James's Place Charitable Foundation Creative Minds Current period Kirklees Council Disabled Chidren's Fund Georga Martin Trust Edward Gostling Foundation Kirklees Council Wevolve Kirklees Council Community Plus Kirklees Council LS2Y Oakwell |
Balance at 1 April 2022 £ 2,500 - 1,432 4,796 8,189 1,659 - - - 2,485 - - 560 225 17,560 - 450 1,483 - - 400 - 3,983 - - 7,501 19,634 2,250 166 75,273 |
Income £ - 2,000 10,000 - 10,500 - 3,000 10,000 15,000 - 2,325 12,500 500 - - 15,000 1,000 - 600 9,407 - 25,000 - 5,000 5,000 10,000 1,800 - - 138,632 |
Expenditure £ (2,500) (439) (7,359) (4,796) (12,563) (1,659) (3,000) (5,872) (1,397) (2,485) - - (560) (225) (17,560) (5,348) (450) (1,483) - (9,407) (400) (21,751) (3,983) - - (9,168) (20,434) (2,250) (166) (135,255) |
Transfers £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
Balance at 31 March 2023 £ - 1,561 4,073 - 6,126 - - 4,128 13,603 - 2,325 12,500 500 - - 9,652 1,000 - 600 - - 3,249 - 5,000 5,000 8,333 1,000 - - |
|---|---|---|---|---|---|
| 78,650 |
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Notes to the accounts for the year ended 31 March 2023 (continued)
15 Analysis of movements in restricted funds (continued)
| Awards for All Children in Need Third Sector Leaders Thriving Kirklees Ward Councillors One17 Design Charitable Trust Albert Hunt Trust Allen Lane The Swire Trust Central England Brelms Trust Community Learning Works Co-operative Community Fund Cummins Global Giving Fund D'Oyly Carte Charitable Trust Edward Gostling Foundation Garfield Weston Foundation The George A Moore Foundation One Community Fund Kirklees Council Dalton Together Kirklees Council Kirklees Council Midcounties Co-op Kirklees Council J Dickinson Fund Thornton Family Postcode Lottery Previous period |
Balance at 1 April 2021 £ 2,000 - - 3,473 2,000 5,522 2,743 512 8,918 3,034 2,423 9,126 2,000 - 11,272 - 450 1,408 1,000 - 1,000 1,000 - - - 2,250 372 60,503 |
Income £ - 5,000 10,000 4,796 - 10,000 7,772 1,147 - - - - 1,500 1,120 4,275 20,926 - 75 - 1,969 - - 20,000 10,000 20,055 - 1,000 119,635 |
Expenditure £ (2,000) (2,500) (8,568) (3,473) - (7,333) (10,515) - (8,918) (3,034) (2,423) (9,126) (1,015) (560) (15,322) (3,366) - - - (1,969) (1,000) (1,000) (16,017) (2,499) (421) - (206) (101,265) |
Transfers £ - - - - (2,000) - - - - - - - - - - - - - (600) - - - - - - - (1,000) (3,600) |
Balance at 31 March 2022 £ - 2,500 1,432 4,796 - 8,189 - 1,659 - - - - 2,485 560 225 17,560 450 1,483 400 - - - 3,983 7,501 19,634 2,250 166 |
|---|---|---|---|---|---|
| 75,273 |
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Notes to the accounts for the year ended 31 March 2023 (continued)
15 Analysis of movements in restricted funds (continued)
The balances on restricted funds are all unexpended grants for the charity's projects, including Sprout (creative outdoor activities for families with children with additional needs) and Bud (therapeutic gardening for vulnerable adults). Transfers from restricted funds occur when capital items are purchased and this satisfies the restriction on the funding.
16 Analysis of movement in unrestricted funds
| General fund Name of unrestricted fund Current period Previous period General fund General fund |
Balance at 1 April 2022 Income Expenditure Transfers As at 31 March 2023 £ £ £ £ £ 57,004 3,738 1,337 - 62,079 57,004 3,738 1,337 - 62,079 Balance at 1 April 2021 Income Expenditure Transfers Balance at 31 March 2022 £ £ £ £ £ 52,124 10,211 (8,931) 3,600 57,004 52,124 10,211 (8,931) 3,600 57,004 Description, nature and purposes of the fund The unrestricted reserves of the charity including fixed assets. The free reserves exclude the book value of fixed assets. |
As at 31 March 2023 £ 62,079 |
|---|---|---|
| 62,079 | ||
| Balance at 31 March 2022 £ 57,004 |
||
| 57,004 |
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Notes to the accounts for the year ended 31 March 2023 (continued)
17 Analysis of net assets between funds
| Current period Tangible fixed assets Net current assets/(liabilities) Total Previous period Tangible fixed assets Net current assets/(liabilities) Total |
General fund £ 9,948 52,131 62,079 General fund £ 14,174 37,950 52,124 |
Designated funds £ - - - Designated funds £ - - - |
Restricted funds £ - 78,650 78,650 Restricted funds £ - 60,503 60,503 |
Total £ 9,948 130,781 |
|---|---|---|---|---|
| 140,729 | ||||
| Total £ 14,174 98,453 |
||||
| 112,627 |
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