People Need Nature Financial Statements Year Ended 31[st] March 2021
Charity registration number: 1162187
People Need Nature Trustees’ Annual Report Year Ended 31[st] March 2021
| Contents | |
|---|---|
| Page | |
| Charity Reference and Administrative Details | 2 |
| Trustees’ Annual Report | 3-9 |
| Trustee Biographies | 10-11 |
| Independent Examiner’s Report | 12 |
| Statement of Financial Activities | 13 |
| Balance Sheet | 14 |
| Statement of Cash Flows | 15 |
| Notes to the Financial Statements | 16-22 |
People Need Nature Trustees’ Annual Report Year Ended 31[st] March 2021
Charity registration number
Charity registration number 1162187 Trustees Al Anstey (Chairman) Keith Datchler OBE Gary Roberts (Treasurer) Lisa Schneidau Matthew Shaw Sue Dancey (appointed 4[th] June 2020) Chief Executive Officer Miles King Principal office 91 South Court Avenue Dorchester DT1 2DA
Bankers
Accountants
CAF Bank 25 Kings Hill Ave, Kings Hill, West Malling, Kent, ME19 4TA. CLIFFORD TOWERS Chartered Accountants 14A, Davy Court, Castle Mound Way Central Park Woodside Park, Rugby CV23 OUZ
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People Need Nature Trustees’ Annual Report Year Ended 31[st] March 2021
The Trustees of People Need Nature (“PNN” or “the Charity”) present their report and the financial statements of the Charity for the year ending 31[st] March 2021. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the annual report and financial statements of the Charity.
Trustees of the Charity
The trustees who have served during the year and since the year end are as follows: Keith Datchler OBE
AI Anstey Lisa Schneidau Gary Roberts Matthew Shaw Sue Dancey (appointed 4[th] June 2020)
Mission Statement
To emphasise our responsibilities to nature: to value it, to safeguard it, to learn about it and to take decisions for its future
Objectives and activities
The objectives of the Charity are
a) To promote for the benefit of the public the conservation, protection and improvement of the physical and natural environment by promoting biological diversity, and
b) To advance the education of the public in the conservation, protection and improvement of the physical and natural environment.
People Need Nature exists to promote the value and need for nature in people’s lives. We work in three ways:
Research and evidence
We are collecting existing evidence, or commissioning new research, including public attitude surveys, to highlight the intangible value of nature. We focus on three strands: nature’s spiritual value; nature as inspiration; and how these ethics are applied to public decisions about nature.
Cultural projects
We are developing innovative partnerships and collaborations with poets artists, musicians and writers to celebrate the spiritual and inspirational values of nature, through performances, exhibitions and publications.
Advocacy
We advocate a different approach to how nature is valued and protected, particularly in relation to publicly owned land, public policy making and public expenditure. We aim to influence and drive new policy. We are particularly interested in promoting the intangible benefits that nature provides which are often ignored or undervalued by decision makers.
To achieve these charitable objects People Need Nature will:
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Promote the value and need for nature in people’s lives.
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Work to promote the value of nature through art, music, poetry, and literature.
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Inspire and create activities to celebrate the importance of nature and the need to protect nature.
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Gather evidence to highlight the value and importance of nature, and the risk to it.
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Create innovative partnerships with key stakeholders and influencers to raise awareness and celebrate the value of nature.
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Advocate a fresh approach to valuing and protecting nature, and to influence and drive policy through this fresh approach.
Public benefit statement
In shaping our objectives for the period and planning our activities, the trustees have considered the Charity Commission’s guidance on public benefit, including the guidance ‘public benefit: running a charity (PB2)’.
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People Need Nature Trustees’ Annual Report Year Ended 31[st] March 2021
During the year ended March 2021, People Need Nature continued to publicise its work via its website (www.peopleneednature.org.uk) and through the use of Social Media. The website contains information useful to the public for them to develop their understanding of the value of nature as a source of inspiration, for spiritual value and the value of nature in the public realm; and provides information about projects PNN has been involved with, and a blog exploring topics and stories that inform its readership. Our social media accounts are used to provide information to the public about the value of nature, the work that PNN carries out; and to help them appreciate the value of nature in their own lives.
Introduction
The year 2020/21 was dominated by the Covid19 pandemic and People Need Nature’s work as a charity was as deeply affected by it as it affected every other charity, non-profit and other organisation. The Pandemic and first lockdown coincided almost exactly with the beginning of our financial and work year and upended all of our plans for the year. At the outset of the first lockdown PNN put their Chief Executive Miles King on furlough for the first month. When it became apparent that the furlough rules prevented him from working even in a voluntary capacity (to keep up with correspondence and update the website and social media channels), it was decided that we would not continue to place him on furlough.
Despite the restrictions of the pandemic, PNN was able to continue to carry out our important work on urban meadows, in partnership with the Duchy of Cornwall, at their flagship development at Poundbury in Dorset. We were also able to mount our fourth poetry challenge with The Poetry Society’s Young Poets Network, which focussed on the issue highlighted by the pandemic, of access to or exclusion from the many benefits of being nature.
After the success of the second Brexit-related advocacy document “Where’s there’s muck there’s Brass”, the Trustees decided that we had done as much as we could to influence the post-Brexit policy landscape and should return our focus to our urban meadows project and our arts and nature strand.
People Need Nature was fortunate to have received two generous grants from The Golden Bottle Trust and the Henry C Hoare charitable Trust at the beginning of the year and this funding was invaluable in enabling our work to continue. That funding enabled us to develop a bid, with the Poetry Society, for the Covid Green Challenge Recovery Fund. The fund was hugely oversubscribed and we were not successful in our bid. The work put into preparing the bid has been taken forward in other ways.
The Trustees worked with chief executive Miles King through the year developing existing and new projects and building a network of organisations and individuals whose interests overlap with PNN’s. We continued to promote the sensory, emotional and spiritual value of nature for people, in a variety of different contexts. In June 2020, the Trustees were delighted to welcome new Trustee Sue Dancey, who led the Field Studies Council environmental education work for many years.
During 2020 MK’s health declined, and he has recently (September 2021) had a formal diagnosis of Chronic Vestibular Migraine. This affected his ability to work and travel.
Funding/Fundraising
People Need Nature continued to receive funding from the Duchy of Cornwall for our work with them on various nature projects around their flagship development at Poundbury, including the creation of new urban wildflower meadows, wildflower enhancements of existing road verges and banks; advice on creating new wildlife habitats elsewhere in Poundbury; developing arts/nature projects; and working with the Damers first school on wildflower and nature/arts projects. We also benefited from grants from the Golden Bottle Trust and Henry C Hoare Charitable Trust. We were invited by the A Team Foundation to apply for funding from them to develop our Tree Rings project (see below) but they decided our project did not fit into their funding criteria.
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People Need Nature Trustees’ Annual Report Year Ended 31[st] March 2021
Projects
Poundbury Meadows
Despite the restrictions on travel imposed during the various Covid lockdowns that took place between April 2020 and March 2021, our work with the Duchy of Cornwall at Poundbury has continued, and even flourished. We were able to create two large areas – a wildflower meadow on the Great Field; and an open chalk wildflower area known as The Swale. These elicited a great deal of interest from the Poundbury residents, especially as the Great Field was being used so much more, by people making the most of outdoor spaces for relaxation and exercise. We also started work on restoring wildflower-rich grassland on large road verges and embankments along the edge of Poundbury. Towards the end of the year, MK joined the Governors board of Damers First School and started discussions with the school on wildflower projects and arts/nature projects. MK made a short film of the Poundbury meadows to celebrate National Meadows Day in July 2020 and this gained 12000 on our website and social media channels.
When the opportunity arose for us to bid for Covid emergency grant funding via the Lottery’s Green Challenge Recovery Fund, we developed a proposal which made use of the work we have been doing in Poundbury, and in partnership with our long-standing partners The Poetry Society, The Alcohol Education Trust (who are based in Poundbury) and the Duchy of Cornwall. This would have used poetry to explore people’s understanding of, and value for nature in their lives and how the pandemic has brought them closer to nature. Sadly we were unsuccessful in our bid, as the Fund was massively oversubscribed.
Sussex Meadows
PNN Trustee Keith Datchler has now worked with 6 villages in the East Sussex Weald to encourage wildflower areas, all of whom have up and running projects at various stages of success. Battle has several acres and are increasingly valued by the local community. PNN always encourages inclusion and invites other interested parties to sit in on our Wildabout Meetings, plus mowing paths through any areas of meadow created to invite people in.
In 2021 KD has started two new projects. A Christian healing centre (Crowhurst Christian Healing Centre https://www.crowhursthealing.org.uk/) with extensive grounds has requested help to establish meadows as these are now recognised as a healing environment. Its great to be at the point with conservation nationally where this is at last seen as a fact.
Pevensey a village near KD, will be seeding a small patch in September 2021 https://thegossamerthreadsproject.com/2021/09/11/nimble-fingers-and-enthusiasm/. Also in Pevensey is a wonderful Tudor Building called The Mint House which is to become a Heritage Centre. Working with PNN, they will include a wildflower area in the garden. Projects like this need a simple easy method of creation, which KD has developed:
“We put a request out to the community (with explanation which creates inclusion) for old carpet. This is laid over an area to be enhanced, killing the grass and creating bare ground. Its a perfect environment for seeding, no chemicals, no carbon footprint, the carpet can be reused until its totally rotten. All the normal reseeding timings should be followed, plus we are recording the process photographically at the request of Plantlife who are very interested. It is a simple non invasive process that ticks many environmental boxes. Agrifactors donate Local Provenance Wildflower seed for schemes and benefit from being associated with such a project.”
This Podcast explains the process. https://rootsandall.co.uk/portfolio-item/episode-93-meadows-with-keithdatchler/
KD continues to sit on the Weald Meadows Network Committee. This is making good progress in the area particularly with Highways. James Newmarch, Senior Asset Engineer (Soft Estate) is very keen on quality road verge management. Thanks to the effort of all involved, verge mowing regime is changing across the Weald in a very positive way.
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People Need Nature Trustees’ Annual Report Year Ended 31[st] March 2021
Arts/Nature Projects
Tree Rings
Following a National Trust workshop exploring how the arts and nature could be brought together on NT properties, MK developed the concept of Tree Rings, where rings of trees are planted, either on or behind earthwork banks (or on the flat), with wildflower meadow created inside the rings. They would be a modern equivalent of ancient stone circles or henges, and used for bringing people together for all kinds of reasons, from traditional ceremonies (weddings, funerals) to commemorative events; through to plays and music concerts, or just places to come and relax. The National Trust were very interested in this idea and MK had a number of conversations with them during 2020. The NT developed the idea into their Blossom Circles project and MK is continuing to work with the NT, to develop the project, particularly in the context of large scale new woodland creation which NT is planning for the next decade.
Young Poets Network
PNN and the Poetry Society’s Young Poets Network developed our third poetry challenge during 2020 and it was quickly realised that the topic of access to; and exclusion from, nature during the Covid year would be a valuable contribution to the debate which Covid initiated. Young British-Nigerian poet Gboyega Obudanjo set the challenge which elicited 400 poems from 250 poets - the largest response from young poets of any PNN/YPN poetry challenge set so far.
Through 2020 and early 2021 MK continued to have discussions with the Duchy about a poetry trail around The Great Field, and this was part of our unsuccessful Green Recovery Challenge Fund bid.
Communication and Advocacy
Covid 19
During the early weeks of the pandemic when so many people were confined indoors, MK, Matthew Shaw and Keith Datchler were able to take footage of wildlife in the Spring of 2020 which they used to put together short 1 minute films which were broadcast on our social media channels. This brought nature into people’s homes when they were unable to experience it themselves. In all about 30 films were broadcast, with some receiving over 1500 views.
In early 2021, when the impact of so many people visiting the countryside was causing farmers and landowners to express concern about the damage being done, MK was interviewed for Radio 4 Farming Today, noting how important it was for people to be able to visit places and experience nature. During the Summer of 2020 MK made a presentation about agriculture policy reform post-Brexit, on zoom to Extinction Rebellion Oxford group – with an audience online of over 200. Through the year MK was regularly approached for comment and interviewed by a number of environmental journalists from The Guardian, The Daily Telegraph, ENDS report, The London Metro and others. He has also written a number of articles for British Wildlife magazine and had others published elsewhere.
Partner Organisations
Covid meant that all face to face meetings were cancelled or postponed. The shift online was problematical for MK as doing anything other than writing triggers his migrainous vertigo symptoms, so he was unable to attend any meetings of the Floodplain Meadows Partnership or Unchecked UK. He continues to represent PNN on these groups. He also did not attend the all online Oxford Real Farming Conference in January 2021 for the same reason.
After the Year End
Covid restrictions continued to apply through the beginning of the financial year 2021/22, and were only lifted in July. Our work at Poundbury on wildflower meadows and other projects continued to flourish. MK arranged for Damers School children to visit 3 local wildlife sites and collect wildflower seed to propagate on at school, to then be planted out in the Great Field wildflower meadow.
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People Need Nature Trustees’ Annual Report Year Ended 31[st] March 2021
In late Spring of 2021 it was decided to hold our fourth PNN/YPN poetry challenge, which would explore the poet’s views on nature and climate change. With this in mind, during the Summer of 2021 PNN and our longstanding partners the Young Poets Network bid for a place at the Glasgow Climate Conference COP26. We asked Louisa Adjoa-Parker, the poet who we had been planning to work with in our Green Recovery Challenge Fund bid, to set and judge the poetry challenge. At the same time MK was in discussions with Damers School about having a climate poet in residence, to work with the children to explore how they felt about the climate and nature emergency. This culminated in Louisa Adjoa-Parker running four climate poetry workshops at Damers School during the Autumn of 2021. Our bid for a place at COP26 was successful, and thanks to the funding from the Golden Bottle and Henry C Hoare Charitable Trusts, we were able to fund Louisa’s climate poetry workshops and also support the costs of the winning Young Poets to travel to Glasgow to perform their poems. Damers School also arranged for a short film to be made of the children working on their poems and reciting them. This film was shown as part of the Young Poets Showcase at the COP26 Climate Conference. It is also planned for the Children’s poems created in the workshops to be used as part of the Great Field poetry trail, which it is hoped will be in place in time for the Platinum Jubilee celebrations.
Financial review
In 2021 the Charity had a surplus of £2,699 (2020 - deficit - £6,735). The Trustees have determined that it is not yet necessary to have a Reserves Policy. This situation will be reviewed in 2021-22.
Investment Policy
People Need Nature continues to be a small charity with limited income. Accordingly, the Trustees have concluded that it is not necessary to have an investment policy. When PNN has sufficient funds that they would benefit from investment, the Trustees will agree an investment policy. At present PNN’s funds are held with CAF Bank and PNN has no fixed assets.
Structure, governance and management
People Need Nature is a Charitable Incorporated Organisation (CIO) formally registered with the Charity Commission on the 15[th] June 2015. People Need Nature adopted a standard Charity Commission constitution as a CIO whose only voting members are its Trustees – it is not a membership organisation. This constitution forms People Need Nature’s governing document. As a CIO, People Need Nature has a Trustee Board comprising a minimum of three Trustees. When the Charity was registered in June 2015, Three Trustees volunteered to form the Trustee Board. The PNN Constitution states that the initial Trustees were appointed for a period of four years (Keith Datchler), three years (Al Anstey) and two years (Norman Crighton) and could be subsequently reappointed. The Constitution enables existing Trustees to decide when to appoint other Trustees (up to a maximum of twelve Trustees), based on the skills and experience they can bring to the Board. The Trustee Board has expanded during 2020 and now comprises six Trustees, including two of the original three.
The Trustee Board take responsibility for the overall governance of the charity, its activities and strategy, financial planning, fundraising, risk management and overall performance. They are committed to raising awareness of the charity and its purpose, in order to promote its goals and vision.
The Trustees are committed to meeting at least four times a year (including an AGM) and correspond regularly between meetings either by phone or email. All decisions about the charity are made collectively and with all Trustees’ agreement. The CEO is responsible for the day to day running of the charity, and reports to the Trustee Board. Trustees are proactive in supporting the CEO with the work of the charity.
All People Need Nature Trustees give their time freely and receive no remuneration for their work. Trustees may claim out of pocket expenses for activities related to fulfilling their duties and responsibilities – no Trustees claimed expenses during the year. Trustees are required to disclose all relevant interests and notify the chair of Trustees and in accordance with the Trust’s policy, withdraw from any decisions where there may be a conflict of interest.
Under the Constitution the Trustees have the power to invest monies of the Charity, which are not immediately required for its own purposes.
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People Need Nature Trustees’ Annual Report Year Ended 31[st] March 2021
Recruitment of additional Trustees will be carried out as necessary to maintain and develop a Trustee Board with a diverse range of skills to oversee the work of the Charity. New Trustees will be inducted onto the Trustee Board and provided with all the necessary information and guidance on the roles and responsibility of being a Charity Trustee.
The Charity is a Charitable Incorporated Organisation (CIO). Its only voting members are its charity trustees. It is governed by its constitution dated 15[th] June 2015.
Risk Review
The Board of Trustees has been monitoring the progress of the Charity against the “People Need Nature Business Plan 2015-2017” which was drafted by the Board prior to the formal establishment of the Charity in June 2015. Within that document a number of risks were identified and addressed including the following;
Governance Risks – the Trustees regularly review the composition of the Board. The current Trustees and CEO have a broad range of skills necessary to oversee the operation and finance of the Charity.
Operational Risks – The CEO (and Trustees) follow best practice with regard to Health and Safety advice and the Business Plan includes a Health and Safety Policy. The CEO and Trustees have a broad range of skills and are aware that additional training would be available in any aspect of their role they feel needs additional support.
In February 2017 the Board agreed that the Treasurer would construct a Risk Register, which was constructed during Spring 2017. This is a live document enabling the Trustees to identify and monitor risks, ensure they were appropriately managed, and ensure compliance with necessary legislation.
Financial Risks
The Trustees regularly review the financial health of the Charity at the Quarterly Trustee meetings and in frequent email and telephone communications.
The Treasurer controls the bank account and approves all payments.
The Treasurer has access to the bank accounts over the internet and can monitor all cash flows in and out of the accounts.
Cheques issues by the Charity must be raised by the CEO and signed for by two of the Trustees (Keith Datchler and Gary Roberts). Bank Payments must be raised by the CEO and authorised by one other Trustee (Keith Datchler or Gary Roberts).
The Board is aware of the risks associated with the early stages of any enterprise and are taking steps to ensure the financial stability of the Charity over the medium to long term.
External Risks
The perception and reputation of the Charity is of fundamental importance to the CEO and the Trustees. The Board monitors the Charity’s profile on social media as well as the various publications from the CEO, including blog posts on the PNN website, conference presentations and submissions to Parliamentary Inquiries. Political risk – the Charity is apolitical and seeks to work with all political persuasions to fulfil its objectives.
Compliance with the Law and Regulation – The CEO and Trustees regularly receive the Charities Commission News in order to ensure that the Charity in fully compliant with the latest regulations and best practice.
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People Need Nature Trustees’ Annual Report Year Ended 31[st] March 2021
Trustees’ responsibilities
The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that period. In preparing these financial statements, the trustees are 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 2015 (FRS 102);
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make judgements and estimates that are reasonable and prudent;
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state whether applicable 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 charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
On behalf of the trustees
Al Anstey, Chairman
Date: 15[th] December 2021
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People Need Nature Trustees’ Annual Report Year Ended 31[st] March 2021 Biographies
Miles King (CEO)
Miles King has worked in nature conservation for 35 years, including leading the conservation work at The Grasslands Trust, Plantlife and Buglife. He has expertise in conservation policy and leadership. Miles has written and contributed to many reports, notably the Biodiversity Challenge series, England’s Green Unpleasant Land and Nature’s Tapestry. He is also co-author of Arable Plants: a field guide; and The Nature of God’s Acre.
Al Anstey (chair of Trustees)
Al Anstey has had a 25-year career in journalism and international news. Until 2016 Al was the CEO of Al Jazeera America, overseeing the business and editorial operations for the U.S. cable news channel that covered both domestic and international news across multiple digital platforms based in New York. Al joined Al Jazeera English in Qatar in 2005 and held a range of leadership positions with the organization
Keith Datchler (Trustee)
Keith has worked in Agriculture for nearly half a century. He attended Plumpton Agricultural College before moving into commercial farming. Most of his working life has been with the Wills family’s Estates in East Sussex. He has steered the 2000-acre Beech Estate through many changes, the most profound being the restructuring from a commercial mixed farming and forestry enterprise to a conservation based organic system structured around Countryside Stewardship. This work was recognised when he was awarded national winner of Natural England’s “Future of Farming Awards” in 2007. He was further awarded an OBE for “Services to the protection of endangered landscapes” in 2008.
Gary Roberts (Treasurer)
Gary Roberts is the Director/Founder of Earthwild Partnership Ltd – an innovative, creative communications, sustainability and management company founded in January 2020.
Lisa Schneidau (Trustee)
Lisa Schneidau is a storyteller and environmentalist based on Dartmoor. She seeks out, and shares, traditional stories about the land and our complex relationship with it.
Lisa is the author of Botanical Folk Tales of Britain and Ireland (History Press, 2018) and the forthcoming Woodland Folk Tales of Britain and Ireland (History Press, 2020). She tells stories at events, nature reserves, arts centres and schools, including performance storytelling, training and storytelling development within education. There’s more information about Lisa’s storytelling performances, projects and writing at www.lisaschneidau.co.uk
Lisa trained as an ecologist and has worked in British nature conservation for over twenty years, mainly for Wildlife Trusts in roles as diverse as farm advisor, lobbyist and conservation director. She works for Devon Wildlife Trust managing the Northern Devon Nature Improvement Area, a landscape-scale initiative across the Torridge and Taw river catchments working with farmers and communities.
Matthew Shaw (Trustee)
Matthew Shaw is a Dorset-based composer, musician, author, artist and film producer. Matthew spent 20 years as a senior manager at Lush Cosmetics and is the arts programmer at Sea Change Festival.
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People Need Nature Trustees’ Annual Report Year Ended 31[st] March 2021
Sue Dancey (Trustee)
Sue grew up appreciating Wiltshire country lanes and has had the good fortune to work in environmental education for over 40 years. She worked with the Field Studies Council (FSC) for 80% of her working life mostly leading one of their larger field centres in Shropshire. She has also worked in agriculture, as a county surveyor and volunteered in teacher education in Africa. Her work has kept her well networked with established movements throughout the UK, including the government agencies, research groups such as the Floodplain Meadows Partnership (FMP), a long serving member of the Botanical Society for Britain and Ireland’s (BSBI) training and education committee and she became an honorary member of the National Biodiversity Network (NBN) in 2018. She is an advocate of evidence based conservation and to this end qualified in biological recording with an MSc and has run events with the National Forum for Biological Recording.
Now retired, she is spending more time exploring how people connect with nature and how this can be explored to the benefit of both the environment and people’s mental health. She maintains her botanical skills through her local recording society. She is interested in islands of conservation, particularly churchyards through the Caring for Gods Acre project and is a keen follower of the rewilding and appropriate reintroductions of iconic and keystone species. Her experience has been used through volunteering as a Treasurer and committee member locally, and contributing to thinking groups such as the BSBI, FSC, FMP and other thinking committees. the Linnean Society of which she has been a fellow since 2013.
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People Need Nature Independent Examiner’s Report Year 31[st] March 2021
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31[st] March 2021 which are set out on pages 11 to 21.
Responsibilities and basis of report
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2. the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Simon Towers FCA CLIFFORD TOWERS Chartered Accountants 14A, Davy Court Castle Mound Way Central Park Rugby CV23 OUZ
15[th] December 2021
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People Need Nature Statement of Financial Actvities Year Ended 31[st] March 2021
| Unrestricted | Designated | Restricted | Total funds | Total funds | ||
|---|---|---|---|---|---|---|
| funds | funds | funds | 2021 | 2020 | ||
| Note | £ | £ | £ | £ | £ | |
| Income and | ||||||
| endowments from: | ||||||
| Donations | - | 7,500 | - | 7,500 | 6,540 | |
| Furlough | 467 | - | - | 467 | - | |
| Charitable Activities | 3,680 | - | - | 3,680 | 2,833 | |
| Total income and | 4,147 | 7,500 | - | 11,647 | 9,373 | |
| endowments | ||||||
| Expenditure on: | ||||||
| Charitable activities | 2 | 4,948 | 2,500 | 1,500 | 8,948 | 16,108 |
| Total expenditure | 4,948 | 2,500 | 1,500 | 8,948 | 16,108 | |
| Net gains / (losses) on | - | - | - | - | - | |
| investments | ||||||
| Netincome/expenditure | (801) | 5,000 | (1,500) | 2,699 | (6,735) | |
| Transfers between | - | - | - | - | - | |
| funds | ||||||
| (801) | 5,000 | (1,500) | 2,699 | (6,735) | ||
| Other recognised gains / | ||||||
| (losses): | ||||||
| Other gains / (losses) | - | - | - | - | - | |
| Net movement in funds | (801) | 5,000 | (1,500) | 2,699 | (6,735) | |
| Reconciliation of | ||||||
| funds: | ||||||
| Total funds brought | 9 | 1,779 | - | 1,500 | 3,279 | 10,014 |
| forward | ||||||
| Total funds carried | 9 | 978 | 5,000 | - | 5,978 | 3,279 |
| forward |
All income and expenditure derive from continuing activities.
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People Need Nature Balance Sheet Year Ended 31[st] March 2017
| Note Current assets Debtors Cash at bank and in hand Current assets Creditors: amounts falling due within one year 8 Net current assets Charity Funds Unrestricted funds Designated funds Restricted funds Total charity funds 9 |
2021 2020 £ £ 400 400 6,178 3,479 |
|---|---|
| 6,578 3,879 600 600 |
|
| 5,978 3,279 |
|
| 978 5,000 1,779 - - 1,500 |
|
| 5,978 3,279 |
The financial statements were approved and authorised for issue by the Board on 15[th] December 2021.
Signed on behalf of the board of trustees
Al Anstey, Chairman
The notes on pages 16 to 22 form part of these financial statements.
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People Need Nature Statement of Cash Flows Year Ended 31[st] March 2021
| Note Cash flow from operating activities 11 Net cash flow from operating activities Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at 31st March 2020 Cash and cash equivalents at 31st March 2021 Cash and cash equivalents consists of: Cash at bank and in hand Cash and cash equivalents at 31st March 2021 |
2021 2020 £ £ 2,699 (6,835) |
|---|---|
| 2,699 (6,835) |
|
| 2,699 (6,835) 3,479 10,314 |
|
| 6,178 3,479 |
|
| 6,178 3,479 |
|
| 6,178 3,479 |
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People Need Nature Notes to the Financial Statements Year Ended 31[st] March 2021
1 Summary of significant accounting policies
(a) General information and basis of preparation
The Charity is a Charitable Incorporated Organisation (CIO). Its only voting members are its charity trustees. It is governed by its constitution dated 15[th] June 2015.
The Charity constitutes a public benefit entity as defined by FRS 102. 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) issued on 16 July 2014, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, and UK Generally Accepted Practice as it applies from 1 January 2015.
The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the charity.
The significant accounting policies applied in the preparation of these financial statements are set out below. In addition policies have been included which the trustees expect to become relevant as the charity grows.
(b) Funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
(c) Income recognition
All incoming resources are included in the Statement of Financial Activities (SoFA) when the Charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.
For donations to be recognised the Charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the Charity and it is probable that they will be fulfilled.
Donated facilities and donated professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably and the Charity has control over the item. Fair value is determined on the basis of the value of the gift to the Charity. For example the amount the Charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure.
No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102).
For legacies, entitlement is the earlier of the Charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies may be notified to the Charity however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy would be treated as a contingent asset and disclosed.
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People Need Nature Notes to the Financial Statements Year Ended 31[st] March 2021
(c) Income recognition (continued)
Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the Charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.
(d) Expenditure recognition
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:
-
Costs of raising funds;
-
Expenditure on charitable activities; and
-
Other expenditure represents those items not falling into the categories above.
Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.
Grants payable to third parties are within the charitable objectives. Where unconditional grants are offered, this is accrued as soon as the recipient is notified of the grant, as this gives rise to a reasonable expectation that the recipient will receive the grants. Where grants are conditional relating to performance then the grant is only accrued when any unfulfilled conditions are outside of the control of the Charity.
(e) Support costs allocation
Support costs are those that assist the work of the Charity but do not directly represent charitable activities and include office costs, governance costs, and administrative payroll costs. They are incurred directly in support of expenditure on the objects of the Charity. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources.
Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.
The analysis of these costs is included in note 3.
(h) Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.
Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life.
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People Need Nature Notes to the Financial Statements Year Ended 31[st] March 2021
(r) Provisions
Provisions are recognised when the Charity has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.
(v) Tax
The Charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.
(w) Going concern
The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the Charity to be able to continue as a going concern.
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People Need Nature Notes to the Financial Statements Year Ended 31[st] March 2021
2 Analysis of expenditure on charitable activities
| Activities undertaken directly £ Charitable Activities 6,622 6,622 llocation of support costs Governance Administration Total |
Activities undertaken directly £ 6,622 |
Support costs 2021 Total 2020 Total £ £ £ 2,326 8,948 16,108 |
|---|---|---|
| 6,622 | 2,326 8,948 16,108 |
|
| Charitable Activities 2021 Total 2020 Total £ £ £ 1,420 1,420 1,327 906 906 440 |
||
| 2,326 2,326 1,767 |
3 Allocation of support costs
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People Need Nature Notes to the Financial Statements Year Ended 31[st] March 2021
4 Governance costs
| Trustees remuneration 6 Independent examiner’s remuneration 5 |
2021 2020 £ £ - - 600 600 |
|---|---|
5 Independent examiners remuneration
The independent examiner’s remuneration of £600. (2020 £600)
6 Trustees' and key management personnel remuneration and expenses
The trustees neither received nor waived any remuneration during the period. The key management personnel of the Charity is the Chief Executive Officer whose total employee benefits were £ 7,000 (2020 £7,583).
7 Staff costs and employee benefits
The average monthly number of employees and full time equivalent (FTE) during the period was as follows:
| Raising funds Charitable activities Governance |
2021 2020 2021 2020 Number Number FTE FTE 0 0 0 0 0.5 0.5 0.5 0.5 0 0 0 0 |
|---|---|
| 0.5 0.5 0.5 0.5 |
The total staff costs and employees benefits was as follows:
| Wages and salaries Social security |
2021 2019 £ £ 7,000 7,583 - - |
|---|---|
| 7,000 7,583 |
No employees received total employee benefits (excluding employer pension costs) of more than £60,000.
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People Need Nature Notes to the Financial Statements Year Ended 31[st] March 2021
8 Creditors: amounts falling due within one year
| Accruals and deferred income Taxation and social security |
2021 2020 £ £ 600 - 600 - |
|---|---|
| 600 890 |
9 Fund reconciliation
| Unrestricted Designated Restricted Fundraising |
Balance at 01/04/2020 Income Expenditure Transfers Gains / (losses) Balance at 31/03/2021 £ £ £ £ £ £ 1,779 4,147 4,948 - - 978 - 7,500 2,500 - - 5,000 1,500 - 1,500 - - - |
|---|---|
| 3,279 11,647 8,948 - - 5,978 |
Fund descriptions
-
a) Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the Charity without further specialised purpose and are available as general funds.
-
b) Designated funds are funds which are set aside to meet essential future spending, such as funding a project that could not be met from future income
-
c) Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The funds are as follows:
Fundraising – support the costs of fundraising for charitable purposes
10 Analysis of net assets between funds
| Cash and current investments Other current liabilities Total |
Unrestricted Designated Funds Funds Restricted Funds 2021 Total £ £ £ £ 1,598 5,000 - 6,578 (600) - - (600) |
|---|---|
| 978 5,000 - 5,978 |
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People Need Nature Notes to the Financial Statements Year Ended 31[st] March 2021
11 Reconciliation of net income to net cash flow from operating activities
| Net income for period (Increase)/Decrease in debtors (Decrease)/Increase in creditors Net cash flow from operating activities |
2021 2020 £ £ 2,699 (6,735) - (100) - - |
|---|---|
| 2,699 (6,835) |
12 Related party transactions
There were no such transactions during the year.
13 Going Concern
The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months in authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the Charity to be able to continue as a going concern. In undertaking their review the trustees have considered the impact of the COVID-19 pandemic on its future income streams.
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