**Charity Registration No. 1160870**
## **CLEANCONSCIENCE**
## **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 30 JUNE 2021**
## **CLEANCONSCIENCE**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
## **Trustees**
## **Charity number**
## **Principal address**
## **Independent examiner**
## **Bankers**
Mr J Keeling Mr P Bartlett Ms A M Alexander Ms M Bloch
1160870 C/O 13 Mallard Drive Slough Berkshire SL1 5BW Frances Wilde FCCA DChA Warner Wilde Chartered Certified Accountants 4 Marigold Drive Bisley Surrey GU24 9SF CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
(Appointed 1 August 2020) (Appointed 1 July 2020)
## **CLEANCONSCIENCE**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 5|
|Independent examiner's report|6|
|Statement of financial activities|7|
|Balance sheet|8|
|Notes to the financial statements|9 - 18|
## **CLEANCONSCIENCE**
## **TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 30 JUNE 2021**_
The trustees present their report and accounts for the year ended 30 June 2021.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "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 1 January 2019)".
## **Objectives and activities**
CleanConscience is a unique charity that was set up in 2015 to assist UK hotels to deal with challenging waste streams, originally unused soap and toiletries, then, over the years other waste streams followed, such as redundant or surplus office furniture, hotel mattresses, linen, bedding, curtains, furniture, mirrors, framed pictures, crockery, cutlery, etc.
The unused soap and toiletries are collected and repurposed to benefit people in need and to provide appropriate structured activities for people with learning difficulties or those struggling with their mental health. Many of these volunteers have been working with us for several years and it is a highlight of their week.
Other items that are salvaged are onwards donated to the other charities we support, or offered back to the public in exchange for a donation to CleanConscience charity funds .
As a grassroots organisation, working closely with many other grassroots organisations, CleanConscience is well placed to act as a ‘matchmaker’ between businesses and smaller less ‘mobile’ charities, and it thrives on solving any challenge that is presented to it.
Over the years it has supported 43 other community organisations and registered charities in the UK, 7 orphanages / foster homes in Lithuania, a nd one charity in Sierra Leone. ( See Addendum for a list of these charities )
CleanConscience has assisted the businesses that needed its help by diverting more than 6 , 6 00 tonnes of assets that still had a resource value from going to landfill or being incinerated. This has also helped the businesses become more socially and environmentally aware and save money along the way.
CleanConscience prepares an Impact Report on each project, which shows the following metrics:
CO2e (kg) saved from entering the atmosphere Waste (kg) saved from going to landfill of being incinerated Waste costs (£) saved Value of assets donated (£) to charity Equivalent jobs saved
CleanConscience charges a fee for this service, which makes its operations self-funded and, as an added bonus, once the waste costs savings and rebate on Corporation Tax are taken into account, its charge becomes cost neutral to the client, and the ROI a win win for everyone involved, which ultimately benefits the environment.
The trustees have paid due regard to the Public Benefit g uidance issued by the Charity Commission in deciding what activities the charity should undertake.
- 1 -
## **CLEANCONSCIENCE**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 30 JUNE 2021**_
## **Achievements and performance**
This was the fifth year of full operation for CleanConscience, which received its charitable registration in April 2015. CleanConscience, like many other businesses and charities, went into lockdown from the 23 rd of March 2020, with the final collection of soap and toiletries from their programme partners taking place on the 14 th of March.
The only other activities during this period of reporting were the clearances of two hotels during October / November 2020, and the redistribution of 50 pallets of ‘close to use by date’ toiletries.
The first hotel clearance was for the 4-star Cambridge Hotel City Centre with 138-bedrooms, spread out over three floors, and situated in the heart of Cambridge on the River Cam. The hotel had one main kitchen, another smaller service kitchen, one restaurant, a bar area and three meeting / conference rooms.
## These were the numbers:
32.5 tonnes of assets diverted from landfill / incineration 142 tonnes of CO2e saved from being emitted £35,000 saved in waste costs More than £306k of assets donated Our costs for redistributing the assets = £40,700 In the region of £58.1k rebate on Corporation Tax
The second hotel clearance was for the 5 star The Randolph Hotel (Oxford) with 152-bedrooms, spread out over three floors, and situated in the heart of Oxford near to the University. The hotel had one main kitchen, another smaller service kitchen, one restaurant, a bar area and three meeting / conference rooms.
## These were the numbers:
- 45.2 tonnes of assets diverted from landfill / incineration
206.5 tonnes of CO2e saved from being emitted £49k saved in waste costs More than £448.2k of assets donated Our costs for redistributing the assets = £46,040
In the region of £85.1k rebate on Corporation Tax
The assets were redistributed to benefit various other charities and, keeping in mind that this had to happen whilst the COVID pandemic was in full swing, any challenges were overcome as, and when, they presented themselves.
## **Outcomes from the hotel clearance projects:**
## **Reuse & Re-purpose**
All the net curtains salvaged were donated to the Kori Women’s Development Pro j ect and re-purposed as mosquito nets, which were then distributed FOC to clinics and maternity wards in the Kori Chiefdom, a rural lowincome province of Sierra Leone.
The shower curtains and any towels salvaged were also donated to the Kori Project, to be re-purposed as the waterproof layer and outer layers for handmade washable sanitary towels, some which were distributed to those in need, and others which were be sold to support the seamstresses and their families.
238 coffee trays became blackboards for the children of Taiama, where paper and pens are scarce and very expensive.
## **Up-cycle**
Some of the bedroom, ballroom and restaurant curtains were up cycled by a start-up entrepreneur called Lee Robinson, who owns a lampshade and soft furnishing business called Fifty Shades of Boho.
Others were up cycled by a retired NHS pharmacist, Jenny Gush, who made outfits from the curtain material.
The remaining bedroom curtains, together with the inner fabric from the duvets and pillows, were also donated to the Kori Project, and were turned into day beds and other sewing creations.
- 2 -
## **CLEANCONSCIENCE**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 30 JUNE 2021**_
## **Redistribution**
Four local Cambridge charities benefitted, two serving those in need in their communities, and also the formerly homeless from Cambridge now residing in their own starter pods / flats, and two other with charity shops. C3 (Cambridge Community Church), with a huge warehouse available to them, benefitted from any furniture that was deemed “not good enough” for the charity shops to resell. The Besom serves the homeless and formerly homeless and were very grateful for the single mattresses, with bed bases and mini bar fridges. EACH and Break were grateful to have stock for their furniture charity shops, and hope to raise much needed funds from the donated items.
Once saturation in Cambridge were reached, and with the CleanConscience project manager, Viktorija, born in Lithuania but now residing in the UK, it was decided to support six charities from her village in Lithuania, Viešvilė, and the neighbouring villages of Smalininkai, Panevėžys and Šakiai.
8 articulated lorries full of bed bases, mattresses, chairs, tables, lamps, toilets, shower screens, sinks and other bathroom fittings made their way over to Lithuania, to benefit the following charities and community groups:
- SKALVIJOS Children’s Orphanages, Viešvilė & Smalininkai - benefitting 80 children in several foster care homes in the two villages
- Children’s Day Centre, Smalininkai - benefitting 230 children from drug and alcohol abused homes, attending after school activities
- Family Crisis Centre, Smalininkai - benefitting 36 mothers, with their children, fleeing from domestic abuse
- • Children’s Day Centre, Šakiai - benefitting between 330 and 370 children from drug and alcohol abused homes, attending after school activities
- Gėrio Trupinelis Charity and Support Centre, Panevėžys - 20,000 residents rely on financial and other support
- Elderly Care Home, Viešvilė - benefitting 80 elderly residents in a newly created care home that needed furnishings
## **Background to the clearance projects:**
CleanConscience offers a service to project manage the soft strip phase of a renovation or redevelopment project on behalf of its clients. The goal is to salvage, re-claim and redistribute (onwards donate) any end-of-life, redundant, or surplus contents, which still have a resource value, from hotels, restaurants and offices, prior to demolition or redevelopment works.
Its goal is to set in motion a change in the ‘throw away’ culture of the larger redevelopment and building industry, which currently finds it is quicker, cheaper and easier to hire a waste carrier to take care of unwanted items that are not easy to recycle, with the waste company contracted using the traditional means of either landfilling, which is worst case scenario, or incineration, which ironically counts as ‘recycling’.
Shockingly, following the best practice guidelines of DEFRA’s Waste Hierarchy the waste industry manages to claim a 98% recycling rate on these projects, when in fact this is misleading to their clients.
The solution that CleanConscience offers is to work alongside and in partnership with demolition and/or refurbishment companies, to make sure that as much as possible of the contents from their joint projects are salvaged, in order to reuse, re-purpose, up-cycle, and ultimately redistribute to those in need, rather than hiring skips to dispose of these items.
CleanConscience always focuses its redistribution activities on the local communities and charities first and, once saturation has been reached, then looks further afield to benefit projects in other communities, or even other countries. Redistribution could be to benefit individuals in need, charities serving the disadvantaged in their communities, or indeed to provide stock for those charities that rely on their charity shops for funding.
CleanConscience similarly benefits from its own pop-up charity shop as an additional income stream, offering some of the smaller items in return for a donation.
- 3 -
## **CLEANCONSCIENCE**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 30 JUNE 2021**_
## **Financial review**
## **Income**
The charity generated income in the reporting period of £1 60 , 70 9. Income has come from two major sources, namely the hotel clearance projects and redistribution service. They received a grant of £10,000 from the Royal Borough of Windsor and Maidenhead, £28,213 from the Furlough Scheme during the COVID pandemic, and some smaller corporate donations, but didn’t need to raise any further grant funding thanks to the hotel clearance projects.
The fee for the recycling collection service is paid in advance (including a deposit for the crates involved). However, only the portion of the fee that has been earned in the period is recognised as income. Due to the Covid pandemic, this service has been put on hold. In total, £ Nil (20 20 : £3 5 , 369 ) has been reported as income under contract to the end of June 202 1 . The crate deposit is held in reserves and not reported through income. CleanConscience hopes to restart the contracts in the spring of 2022. The unused portion of the existing contracts was frozen from the date collections ceased and will be held until the service restarts.
## **Expenses**
It is important to note that although expenses reported are in line with the activity of the Charity during this financial year, due to ongoing cost commitments whilst the charity is growing, additional costs are expected to be incurred.
Payroll of £40,994 covers the CEO, Logistics Manager, the Unit Manager, and Assistant Unit Manager’s salaries. All other personnel involved continue to work on a voluntary basis. Wages and salaries are reviewed each year and are expected to increase towards market levels with increased support and growth of CleanConscience,
Property is the biggest single operational cost. As well as the two operational units, the charity rents three container units for storage of recovered hotel items which, together with the insurance and utilities cost £1,911 per month.
The trustees continue to support the engagement of a qualified accounting company that specialises in the charitable sector. This has taken some of the financial administration off the charity’s staff and ensured the money and accounts are properly managed.
The remaining costs incurred are variable in nature and include costs of protective clothing, refreshments for volunteers, the chemicals needed in the process and travel costs for the regular collections.
## **Bank balance**
There was a balance of £ 81 , 463 in the bank at the end of the financial year. This excludes the funds held for crate deposits of £5,281 and is made up of hotel clearance project income and deferred income from grants. It is important to note that the current deferred Income has been designated to support CleanConscience operations through 2022.
## **Reserves policy**
All donations, monetary and non-monetary, received by the charity are treated as unrestricted funds unless a) fund-raising has been for a specific purpose or
b) the donor has specified the purpose to which the funds should be applied.
I t is the practice of the charity that unrestricted funds are maintained at a level equivalent to between three and six month’s expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the period. In addition, funds received as deposits for the collection crates are held in a separate account and are used exclusively for reimbursing a hotel for the returned crates in the event of them leaving the programme.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
- 4 -
CLEANCONSCIENCE
TRUSTEES, REPORT ICONTINUED)
FOR THE YEAR ENDED 30 JUNE 2021
Stru¢trr•, gov•mance Ind man•g•ment
The charfty Is a Charttable Incorporated Cwsatkn ICIOI fOrnd undera ConstibJtk)n dated 12 Marth 2015.
The Iwslees vtho seNed durtng the year and up lo the dale of ggnaiwe of the ffinanc statements were..
Mrs S M Glllie
Mr J Keellng
(Resigned 4 August 20211
Ms P Shute
Mr P Barttt
Ms A M Alexander
Ms M 81och
{gnad 17 SeNnbor 2020)
Appoinled 1 August 2020}
(A4.nted 1 20201
R•¢ruFlm•nt and •ppolntm•nt of n¢w trLWte
The Trusleos have highllghted k8y areas of ¥xpertenc* p•tanty th8t th• IN81 group neodB to eDntaln
and, where th8rt18 a s119 gap, 11 8pproath Fwlble candidAtes. Al new trustees undorgo the s8me
applicatiorb, seleth'on and induction pro¢gss. to moke sure 1 are suitab, •NI C make a posltlve tli0n lo
lh• Charity.
Orq•nl••fjon•l •tructur•
The Twstees hav• overal respwsltylfy lor the dIre(th and ctrol olthe The day to day
managemanl is delagalod lo th8 and CEO. G Pow•l.
R•latlon•hlps wlth rnleted p4rtle8
Kompost Ltd is majority ovmed by the fouth of Clè8nConsc•Bnco and ruft by her pather. Kompost provlded
the uae of a van for Cleanconscaence at or below rnBt to as8t81 them in athi•ving their tharltable (biocv&s.
The trJ$tees' report wgs 8pprove(I by thè 808rd TrUs188$.
Mr J K••linq
Trusttte
Datfjd..
CLEANCONSCIENCE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF CLEANCONSCIENCE
I report to the trustees on my examination of the finanaal statements of Cleanconscience {Ihe tharfty) for tho
yg8r ended 30 Junè 2021.
R•sponslbllltl•s and basls ot r•port
As the tnjstees of 1h8 charity you are responsible for the preparation of the financlal ststgrnents In gcrAJrdancg
with tha rUIrMnts of tha Ch8ritièsAct 2011 {th8 2011 Act).
I report In respect of my examination of the charSys finanelal ststements carried out under sedon 145 of the
2011 Act. In carying out my exarninatksn I have followed all the appllcable Dlrectlons given by the Charity
Comrnlssion under section 14515llbl of the 2011 Act.
Independent examlnerfs stat•m•nt
Your attentlon Is drawn to th8 fact thot th& charity has prèparad financial stat8mènts in accordanca with
Accounting and Reportlng by Charltles preparfng thelr accounts In acrdance wlth the Flnandal Reporting
standard applicable in Ihe UK and Republic of Ireland {FRS 102) in preference to the Accounting and Reporting
by Charitias.. Statèrngnt of Reoxjmmended Practice i8sued on 1 12005 which is referred to in thg extant
regulations but has now be&n wlthdrawn.
und8r5tand that thls has begn done In order for financial 8181ements to PrOe a true and falr wew in
accordance wlth G&n6r8tly Acc8ptèd AeLounting Practicè sffèctiv8 for raporbng par1$ bnnIng on or 8ft8r 1
January 2015.
I have completed my examln8tlon. I confirm that no mattèrs hav* comè tri my attenUon In eonnèctlon ¥th tho
examinatlon giving me cause to b&lleve that In any matsri81 rèspect:
accounllng records wara not kèpt in rèspèct of thg charity 9$ r8quir•d by $8¢tion 130 of tho 2011 A¢t,' or
th& flnanel81 stat8m8nts do not aord with those record3', or
the fin8ncial ststements do not comply with the applicable requirements o)ncerning the fom and content of
aecounts sat out In tho Chariti08 IA¢¢ounts and Reports) Regulations 2008 other than any requirement that
the accounts give a true and falr vlew whlch Is ntst 8 matter consldowd as part of an Independent
examination.
I have no concems and h8vo com8 across no oth8r matter5 in connection with the examination to whi¢h attention
should be drawn in this report in order to enabl¢ è proper understanding of the financial slalements to b&
r8ached.
Franc•s Wlldè FCCA DChA
Wamer Wilde
Chartered Certified Accountants
4 Marfgold Drfv&
Bisley
Surrgy
GU24 9SF
## **CLEANCONSCIENCE**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** _**FOR THE YEAR ENDED 30 JUNE 2021**_
|**Unrestricted Unrestricted**
**funds**
**funds**
**general Designated**
**2021**
**2021**
**Notes**
**£**
**£**
**Income from:**
Donations and legacies
**3**
53,530
-
Incom e from charitable
activities
**4**
-
-
Other trading activities
**5**
107,434
-
Investments
**6**
1
-
**Total income**
160,965
-
**Expenditure on:**
Raising funds
**7**
-
-
Charitable activities
**8**
146,613
-
**Total resources expended**
146,613
-
**Net incoming/(outgoing)**
**resources before transfers**
14,352
-
Gross transfers
between funds
15,000
(15,000)
**Net income/(expenditure)**
**for the year/**
**Net movement in funds**
29,352
(15,000)
Fund balances at 1 July 2020
11,678
30,000
**Fund balances at 30 June**
**2021**
41,030
15,000|**Total Unrestricted Unrestricted**
**funds**
**funds**
**general Designated**
**2021**
**2020**
**2020**
**£**
**£**
**£**
53,530
24,831
-
-
35,369
-
107,434
26,446
-
1
8
-
160,965
86,654
-
-
550
-
146,613
89,710
-
146,613
90,260
-
14,352
(3,606)
-
-
10,000
(10,000)
14,352
6,394
(10,000)
41,678
5,284
40,000
56,030
11,678
30,000|**Total**
**2020**
**£**
24,831
35,369
26,446
8
86,654
550
89,710
90,260
(3,606)
-
(3,606)
45,284
41,678|
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
- 7 -
CLEANCONSCIENCE
BALANCE SHEET
ASAT30 JUNE 2021
2020
Flxed assets
Tangible assets
12
1.559
3.510
Currnnt aM•ts
DebtNs
Cash at bk in hand
13
24.280
86.744
76.445
111,024
Cr•dltorn: 4moiirts f•llng du• *fthln
on• y••r
77.153
14
156.553)
138,9851
Nel onI awt8
54.471
38.168
Total us•t• l••¥ ¢urr•nt Ilablllu
41,678
Incom• fvnd•
nr
lricl
Dèsi9nat8d funds
Gen8fdl Unre81nGI fund8
16
15.000
41.030
Jo,000
11.678
56,030
41,678
41,678
Tho flnandd slatements wwe 4Fvo¥od by th• Tnte88 on ... .
Mr J Keeling
Trnstè•
## **CLEANCONSCIENCE**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 30 JUNE 2021**_
## **1 Accounting policies**
## **Charity information**
CleanConscience is a Charitable Incorporated Organisation.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011 and "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 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling , which is the functional currency of the charity . Monetary a mounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
## **1.4 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
- 9 -
## **CLEANCONSCIENCE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 JUNE 2021**_
## **1 Accounting policies**
**(Continued)**
## **1.5 Expenditure**
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.
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Plant and machinery
2,3,4,5 and 10 years straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities .
## **1.7 Impairment of fixed assets**
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any ) .
## **1.8 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **1.9 Financial instruments**
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity 's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently measured at the cash or other consideration expected to be received and not discounted.
- 10 -
## **CLEANCONSCIENCE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 JUNE 2021**_
## **1 Accounting policies**
## **(Continued)**
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently measured at the cash or other consideration expected to be paid and not discounted.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity ’s contractual obligations expire or are discharged or cancelled.
## **1.10 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **1.11 Retirement benefits**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
## **1.12 Crate Deposits**
Hotels participating in the collection programme pay a deposit which is held to cover the cost of any crates damaged by the hotel. This is refundable at the end of their participation in the programme if the crates are returned undamaged. The amounts are shown within creditors in the accounts.
## **2 Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
- 11 -
## **CLEANCONSCIENCE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 JUNE 2021**_
## **3 Donations and legacies**
|||**Unrestricted**|Unrestricted|
|---|---|---|---|
|||**funds**|funds|
|||**general**|general|
|||**2021**|2020|
|||**£**|£|
||Donations and gifts|11,649|7,319|
||Grants receivable|41,881|17,512|
|||53,530|24,831|
||**Grants receivable for core activities**|||
||Royal Borough of Windsor & Maidenhead|12,668|-|
||Berkshire Community|-|10,000|
||Lennox Hannay Charity|-|1,000|
||HMRC Job Retention Scheme|28,213|6,512|
||Albert Hunt|1,000|-|
|||41,881|17,512|
|**4**|**Incom e from charitable activities**|||
|||**2021**|**2020**|
|||**£**|**£**|
||Services provided under contract|-|40,801|
||Less: deferred income|-|(5,432)|
|||-|35,369|
|**5**|**Other trading activities**|||
|||**2021**|**2020**|
|||**£**|**£**|
||Trading activity income: other|107,434|26,446|
- 12 -
## **CLEANCONSCIENCE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 JUNE 2021**_
## **6 Investments**
||**Unrestricted**|Total|
|---|---|---|
||**funds**||
||**general**||
||**2021**|2020|
||**£**|£|
|Interest receivable|1|8|
## **7 Raising funds**
|Marketing and publicity costs
Advertising
Other fundraising costs|**2021**
**£**
-
-
-|**2020**
**£**
496
54
550|
|---|---|---|
- 13 -
## **CLEANCONSCIENCE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 JUNE 2021**_
## **8 Charitable activities**
|Staff costs
Depreciation and impairment
Consumables
Equipment rental
Salvage and redistribution costs
C atering costs for staff and volunteers
Travel costs
Rent and rates
Light and heat
Fuel and transport costs (collections)
Other staff costs
Waste collection
Subscriptions
Subcontractors
Storage
Irrecoverable VAT
Share of support costs (see note 9)
Share of governance costs (see note 9)|**2021**
**£**
40,994
1,951
1,424
2,199
52,577
3,136
9,291
16,632
480
-
562
2,554
883
-
6,208
846
139,737
5,999
877
146,613|**2020**
**£**
38,826
2,306
2,358
-
-
2,945
5,055
16,632
480
4,719
1,761
2,598
452
1,170
3,128
-
82,430
6,501
779
89,710|
|---|---|---|
- 14 -
## **CLEANCONSCIENCE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 JUNE 2021**_
## **9 Support costs**
|**Support**
**costs**
**Governance**
**costs**
**£**
**£**
Insurance
10
-
Telephone
720
-
Bookkeeping and
accountancy
3,562
-
Computer and internet
costs
869
-
Printing, postage and
stationery
55
-
Repairs and
maintenance
783
-
Trustees meeting costs
-
52
Bank charges
-
189
Independent Examiner's
fees
-
636
5,999
877
Analysed between
Charitable activities
5,999
877|**2021**
Support
costs
Governance
costs
**£**
£
£
10
925
-
720
660
-
3,562
2,524
-
869
647
-
55
141
-
783
1,604
-
52
-
100
189
-
67
636
-
612
6,876
6,501
779
6,876
6,501
779|2020
£
925
660
2,524
647
141
1,604
100
67
612
7,280
7,280|
|---|---|---|
## **10 Trustees**
None of the trustees (or any persons connected with them) received any remuneration during the year, nor any reimburs ment of ex penses.
## **11 Employees**
The average monthly number of employees during the year was:
||**2021**|**2020**|
|---|---|---|
||**Number**|**Number**|
||4|4|
|**Employment costs**|**2021**|**2020**|
||**£**|**£**|
|Wages and salaries|40,584|38,425|
|Other pension costs|410|401|
||40,994|38,826|
- 15 -
## **CLEANCONSCIENCE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 JUNE 2021**_
## **11 Employees**
## **(Continued)**
The Charity employs 4 (2020:4) part time employees, equivalent to 2 (2020:2) full time employees.
There were no employees whose annual remuneration was more than £60,000.
## **12 Tangible fixed assets**
|**Tangible fixed assets**||
|---|---|
||**Plant and machinery**|
||**£**|
|**Cost**||
|At 1 July 2020|19,049|
|At 30 June 2021|19,049|
|**Depreciation and impairment**||
|At 1 July 2020|15,539|
|Depreciation charged in the year|1,951|
|At 30 June 2021|17,490|
|**Carrying amount**||
|At 30 June 2021|1,559|
|At 30 June 2020|3,510|
Plant and machinery is mostly depreciated over 4 years on a straight line basis. Assets which have a significantly longer or shorter anticipated life are depreciated accordingly as follows:
|Soap processing machine 2 years
Bread crates
2 years
Green crates
3 years
Soap machine
3 years
Shelving
5 years
Sink
10 years
**13**
**Debtors**
**2021**
**Amounts falling due within one year:**
**£**
Trade debtors
14,340
Other debtors
9,719
Prepayments and accrued income
221
24,280|**2020**
**£**
-
603
105
708|
|---|---|
- 16 -
## **CLEANCONSCIENCE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 JUNE 2021**_
## **14 Creditors: amounts falling due within one year**
|**Notes**
Other taxation and social security
Deferred income
**15**
Trade creditors
Other creditors
Accruals
**15**
**Deferred income**
Other deferred income|**2021**
**£**
18,847
21,744
1,775
12,405
1,782
56,553
**2021**
**£**
21,744|**2020**
**£**
78
21,744
973
13,975
2,215
38,985
**2020**
**£**
21,744|
|---|---|---|
Deferred income consists of program fees received which relate to periods after the balance sheet date.
## **16 Designated funds**
The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:
|**Balance at**|**Transfers**|**Balance at**|**Transfers**|**Balance at**|
|---|---|---|---|---|
|**1 July 2019**||**1 July 2020**||**30 June 2021**|
|**£**|**£**|**£**|**£**|**£**|
|40,000|(10,000)|30,000|(15,000)|
15,000|
|40,000|(10,000)|30,000|(15,000)|
15,000|
The Garfield Weston grant, whilst unrestricted, was provided to cover expenditure in 2019/20, 2020/21 and 2021/22. The trustees have designated the full amount of the grant in 2019, to be released to unrestricted funds over the periods it was intended for.
- 17 -
## **CLEANCONSCIENCE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 JUNE 2021**_
|**17**
**Analysis of net assets between funds**
**Unrestricted Designated**
**Total**Unrestricted Designated
**2021**
**2021**
**2021**
2020
2020
**£**
**£**
**£**
£
£
Fund balances at 30
June 2021 are
represented by:
Tangible assets
1,559
-
1,559
3,510
-
Current assets/
(liabilities)
39,471
15,000
54,471
8,168
30,000
41,030
15,000
56,030
11,678
30,000
**18**
**Related party transactions**
**Remuneration of key management personnel**
The remuneration of key management personnel is as follows.
**2021**
**£**
Aggregate compensation
14,400|Total
2020
£
3,510
38,168
41,678
**2020**
**£**
14,112|
|---|---|
## **19 Addendum - Charities and Community Groups that have been supported by CleanConscience over the last five years, and that it continues to support whenever it can:**
Duke of Edinburgh Awards (working with various local schools), Little Muddy Me Pre-School (Bray), Holyport Cares (Holyport), Cookham SOS (Cookham), Elizabeth House (Cookham), Dorney School (Dorney), Driven Forward (Windsor), Community Fridge (Windsor), Windsor Street Angels (Windsor) Oakbridge Centre (Windsor), Berkshire College of Agriculture (Maidenhead), Boyn Grove Day Centre (Maidenhead), The Brett Foundation (Maidenhead), The Baby Bank (Maidenhead), Alexander Devine Children’s Hospice (Maidenhead), Thames Valley Hospice (Maidenhead), Thames Valley Adventure Playground (Maidenhead), Manor Green School (Maidenhead), Prior’s Day Service (Slough), Wexham Park Hospital (Slough), Slough Refugee Support (Slough), Slough Outreach (Slough), The DASH Charity (Slough), Sadaka (Reading), Buckinghamshire Mind (Aylesbury), Refuge (Hounslow, Hillingdon & Richmond), Domestic Abuse Survivors (Iver & Hillingdon), North Paddington FoodBank (London), Euston FoodBank (London), CentrePoint (London), PL84U AL-SUFFA (Walthamstow), Serving Humanity (Newham), We-STAP (Newbury), Saint Vincent De Paul (West Norwood), The Mulberry School for Girls (Tower Hamlets), Cambridge Community Church (Cambridge), EACH (Cambridge), Break Charity (Cambridge), The Kori Women’s Development Project (Sierra Leone)
- 18 -