People Need Nature Financial Statements Year Ended 31[st] March 2022
Charity registration number: 1162187
People Need Nature Trustees’ Annual Report Year Ended 31[st] March 2022
Contents
| 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 2022
Charity registration number 1162187 Trustees Al Anstey (Chairman) Keith Datchler OBE Gary Roberts (Treasurer) Lisa Schneidau Matthew Shaw Sue Dancey Professor David Leaper (appointed 11 January 2022) Chief Executive Officer Miles King Principal office 91 South Court Avenue Dorchester DT1 2DA Bankers CAF Bank 25 Kings Hill Ave, Kings Hill, West Malling, Kent, ME19 4TA. Accountants CLIFFORD TOWERS Chartered Accountants The Hall Priory Hill Rugby Road Wolston CV8 3FZ
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People Need Nature Trustees’ Annual Report Year Ended 31[st] March 2022
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 2022. 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 Professor David Leaper (appointed 11 January 2022)
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.
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People Need Nature Trustees’ Annual Report Year Ended 31[st] March 2022
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)’.
During the year ended March 2022, 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 2021/22 was not quite as dominated by the Covid19 pandemic as the previous year and People Need Nature’s work continued albeit now primarily focussed on the Poundbury Nature Project.
Despite the restrictions of the pandemic, PNN was able to continue to continue 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 fifth poetry challenge with The Poetry Society’s Young Poets Network, which focussed on the Climate Crisis, in the run up to the COP26 conference in Glasgow.
Most income during 2021-22 was received from the Duchy of Cornwall for work on the Poundbury Nature Project. The generous grants from the Henry C Hoare Trust and Golden Bottle Trust were also used to support the COP26 climate poetry project (see below)
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 January 2022, the Trustees were delighted to welcome new Trustee Professor David Leaper, who is a renowned surgeon with a deep interest in nature, a Poundbury resident and also a Dorchester Town Council councillor.
Following the decline in MK’s health during 2020 and 2021 he finally had a formal diagnosis of Chronic Vestibular Migraine in September 2021. Medication is helping to address the symptoms, but this is a long-term health condition which affects his ability to work (especially computer work) and travel. During the year 20212022 MK worked on average one day a week for People Need Nature.
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. The National Trust providing funding for MK to carry out research into community involvement in woodland creation, which included developing the Tree Rings project.
Projects
Poundbury Meadows
During 2021 and early 2022 the Poundbury Nature project continued to develop. It covers a substantial area of Poundbury, including formal and informal recreational spaces such as The Great Field, as well as more informal greenspaces including Fire Station Green and Middle Farm Way slopes. The work has involved both seeding using wildflowers to increase wildlife value of grasslands, and then mowing and removing the arisings to ensure these areas are as flowery as possible. Yellow-rattle was sown along the Middle Farm Way slopes, to both enhance these for wildlife and amenity, and to naturally control grass growth.
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People Need Nature Trustees’ Annual Report Year Ended 31[st] March 2022
One of the areas where there has been a great success in creating new flowery habitat is the Swale, next to The Great Field. This is not a real swale, but underneath lie a large number of pipes and tanks, which collect the surface run-off from a large part of the Poundbury development. This infrastructure places limitations on what can be done with the surface and how it is managed. We mow (with brushcutters) at the end of the year, rake off and remove the arisings. Because the area is chalk with no topsoil it creates an exceptionally flowery habitat akin to chalk scree or sand-dune. During the Summer of 2021 Small Blue butterflies were observed in this area laying on Kidney vetch which has established exceptionally well. It was observed that in 2021 there was far more grass than in 2020 and this was making the job of cutting and raking more onerous, as well causing the area to be less flowery. With the Duchy’s permission we decided to use a graminicide (Fusillade) to remove as much of the grass as possible. This was very successful in restoring the area to being extremely flowery and it is projected that far less work will be needed to clear the Swale at the end of 2022.
During the early and mid-Summer of 2021 MK organised a series of visits for Damers School children, to collect wildflower seeds. Over three days, the children visited local wildlife sites and collected seed from Bulbous Buttercup, Cowslip and Lady’s-Bedstraw. The children then sowed the seeds and helped them grow. These plants will be planted out in the new Damers School meadow, on The Great Field, in late 2022. As Damers School use the Harmony Principles, which place nature at the heart of their learning, the seed collecting visits were as much for their education, as for the purposes of creating their own meadow. They also greatly enjoyed the visits – for some of the children, these were their first trips away from the school since Autumn 2019.
Fire Station Green, roughly a hectare of grassland with scattered trees, at the western entrance to Poundbury, had been subject to an amenity mowing regime for the previous 10 years or so. In discussion with the Duchy about opportunities to increase its wildlife value, MK suggested leaving it unmown for a Summer to see what was already there. To everyone’s surprise 50 Bee Orchids appeared from the sward and flowered. It was then cut in the Autumn. This has led to further plans for the green, including bringing in wildflower seed from nearby local wildlife sites.
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/
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People Need Nature Trustees’ Annual Report Year Ended 31[st] March 2022
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.
Arts/Nature Projects
Tree Rings
Following the launch of the National Trust Blossom Circles project, and plans by the Trust to create large areas of new woodland, the National Trust asked MK to carry out research into community involvement in woodland creation. Partly due to the ongoing pandemic restrictions and MK’s health, this work really started in early 2022. MK visited a range of sites and organisations, with a particular focus on The National Forest and The Heart of England Forest, as well as discussions with a range of individuals from organisations including the Woodland Trust, Rewilding Britain and private landowners. This research will be used to inform NT policy and projects for woodland creation.
Young Poets Network
In the late Spring of 2021 it was decided to hold our fourth PNN/YPN poetry challenge, which would explore the poets’ views on nature and climate change. With this in mind, during the Summer of 2021 PNN and our long-standing 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 us in our Green Recovery Challenge Fund bid, to set and judge the poetry challenge. We received an exceptional 300 poems from around the world. 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, in the run up to COP26.
This culminated in Louisa Adjoa-Parker running four climate poetry workshops at Damers School during the Autumn of 2021, for groups of children from years 3 and 4. 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. There was a great deal of interest from the media in the young poets and one was asked to perform his poem at one of the formal conference events, as well as being interviewed on the Radio 4 arts programme Front Row. A YouTube film of the showcase received over 2000 views. Diaries written by the winning poets can be found on the Young Poets Network website at https://ypn.poetrysociety.org.uk/features/young-poets-diaries-from-cop26/
It is also planned for the Damers School childrens’ poems created in the workshops to be used as part of the Great Field arts trail, which it is hoped will be in place by the end of 2022. This will include work created by the Casterbridge Art Society.
Communication and Advocacy Platinum Jubilee celebrations
As part of wider plans to celebrate the Queen’s Platinum Jubilee, MK held discussions with Damers School, Casterbridge Arts Society, the Alcohol Education Trust (whose café on the Great Field) was opened in 2021), the Duchy and the Town Council, to see what we could do using the wildlife on the Great Field as inspiration for art. During the Jubilee weekend the Arts Society held a “paint out” where local artists came and sat right in the middle of the flowers in the Swale and painted. MK was on hand to talk about the Nature Project and the types of wildlife already finding their way into Poundbury. The event was a great success and will be repeated. Damers School children were inspired by the Prince of Wales’ book Terra Carta to create art on the theme of “it’s up to us”, and indeed this became the theme for the whole Poundbury celebration of the Jubilee. Ceramicist Katie Netley ran a series of workshops in the school, culminating in the creation of a spectacular ceramic totem pole which will be installed in the school garden.
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People Need Nature Trustees’ Annual Report Year Ended 31[st] March 2022 Communications
Our National Meadows Day blog was very popular (410 views on the day) and was up in the top 10 National Meadows Day tweets on the day (36000 impressions).
MK wrote a guest blog for the Green Alliance website in the context of the COP26 discussions, promoting the importance of livestock in wildlife habitat management and the idea that we should only be eating meat from animals grazing to enhance wild areas. This received over 2000 views.
MK sent out PNN’s first newsletter in December 2021, on the Winter Solstice. Of 358 people on our mailing list, the Newsletter was opened by 171 recipients, a rate of 53%. This compares well with our peers (average 29%). Thanks to it being distributed via social media as well, the total number of people opening the newsletter was 1170. Trustee Keith Datchler’s video about making meadows was the most clicked link.
MK was interviewed for and quoted in various articles in the press, and interviewed for radio programmes during the year, including one on the threat disposable Barbeques pose to wildlife sites, and also the issue of access to the countryside during lockdowns.
During the year MK wrote articles on the Poundbury Nature project for the Poundbury community magazine, produced by the Poundbury Community Trust charity. The magazine is distributed to all Poundbury residents and businesses every quarter. These articles have helped greatly in informing the Poundbury residents about the project. MK also made a presentation on the nature project to the Poundbury Residents Association, following a request from the Duchy.
Partner Organisations
MK as well as trustees Sue Dancey and Lisa Schneidau attended the New Networks for Nature Conference in Bath in November 2021. Due to Covid and also MK’s difficulty in attending online meetings, there were very few engagements with partner organisations during the year. Towards the end of the year, MK visited The National Forest and the Heart of England Forest, as part of the research project for the National Trust.
After the Year End
Work continued on the Poundbury Nature Project. PNN and the Duchy worked up a proposal to create a Platinum Jubilee Meadow on Fire Station Green. This involved bringing in wildflower seed collected from nearby chalk downland at Maiden Castle as green hay, and spreading it along the strip through the middle of the green. 150 Bee Orchid spikes were counted on the green by Dorset Wildlife Trust. The seed from these spikes has been collected and will be spread in suitable locations around Poundbury.
MK arranged a visit in July 2022, when Natural England chair Tony Juniper and Director Edel McGurk visited Dorset. The visit included a tour around the Poundbury Nature Project and meetings with the Duchy and Town Council. As a co-author of the Harmony Principles, Tony was welcomed to Damers School where the head Catherine Smith explained how the school incorporates the Harmony Principles into the school.
Our research work on community involvement in Woodland Creation for the National Trust, was completed during the Summer of 2022.
We continue to have discussions with the Duchy and Town Council regarding the Great Field Arts Trail. Hopefully these will lead to the creation of the trail in late 2022 or early 2023. We are also in discussions with funders and interested parties, on the creation of a Green Social Prescribing project utilising The Great Field.
Financial review
In 2022 the Charity had a deficit of £ 3,763 (2021 surplus - £2,699). 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.
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People Need Nature Trustees’ Annual Report Year Ended 31[st] March 2022
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.
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.
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People Need Nature Trustees’ Annual Report Year Ended 31[st] March 2022
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 a professional fundraiser and has worked in senior roles in a wide variety of different organisations, mostly in the voluntary environmental sector.
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 2022
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 thinking to groups such as the BSBI, Field Studies Council, Floodplain Meadows Partnership and others including the Linnean Society of which she has been a fellow since 2013.
Professor David Leaper (Trustee)
David qualified from Leeds Medical School in 1970 and went on to become Professor of Surgery at the University of Newcastle upon Tyne with MD ChM and DSc research degrees. He has retired from clinical practice but is still active in research and teaching. He is a Dorchester Town Councillor, trustee of several charities, and became a Fellow on the Linnaean Society in 2010.
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People Need Nature Independent Examiner’s Report Year 31[st] March 2022
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31[st] March 2022 , which are set out on pages 13 to 22.
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 The Hall Priory Hill Rugby Road Wolston CV8 3FZ
15[th] December 2022
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People Need Nature Statement of Financial Actvities Year Ended 31[st] March 2022
| Note Income and endowments from: Donations Furlough Charitable Activities Total income and endowments Expenditure on: Charitable activities 2 Total expenditure Net gains / (losses) on investments Netincome/expenditure Transfers between funds Other recognised gains / (losses): Other gains / (losses) Net movement in funds Reconciliation of funds: Total funds brought forward 9 Total funds carried forward 9 |
Unrestricted funds Designated funds Restricted funds Total funds 2022 Total funds 2021 £ £ £ £ £ 36 - - 36 7,500 - - - - 467 8,025 - - 8,025 3,680 |
|---|---|
| 8,061 - - 8,061 11,647 8,774 3,050 - 11,824 8,948 |
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| 8,774 3,050 - 11,824 8,948 - - - - - |
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| (713) (3,050) - (3,763) 2,699 - - - - - |
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| (713) (3,050) - (3,763) 2,699 - - - - - |
|
| (713) (3,050) - (3,763) 2,699 978 5,000 - 5,978 3,279 |
|
| 265 1,950 - 2,215 5,978 |
All income and expenditure derive from continuing activities.
13
People Need Nature Statement of Cash Flows Year Ended 31[st] March 2021
People Need Nature Statement of Cash Flows Year Ended 31[st] March 2022
| eople Need Nature tatement of Cash Flows ear Ended 31st March 2022 |
|
|---|---|
| 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 2021 Cash and cash equivalents at 31st March 2022 Cash and cash equivalents consists of: Cash at bank and in hand Cash and cash equivalents at 31st March 2022 |
2022 2021 £ £ (3,350) 2,699 |
| (3,350) 2,699 |
|
| (3,350) 2,699 6,178 3,479 |
|
| 2,828 6,178 |
|
| 2,828 6,178 |
|
| 2,828 6,178 |
15
People Need Nature Notes to the Financial Statements Year Ended 31[st] March 2022
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.
16
People Need Nature Notes to the Financial Statements Year Ended 31[st] March 2022
(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.
17
People Need Nature Notes to the Financial Statements Year Ended 31[st] March 2022
(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.
18
People Need Nature Notes to the Financial Statements Year Ended 31[st] March 2022
2 Analysis of expenditure on charitable activities
| Charitable Activities | Activities undertaken directly Support costs 2022 Total 2021 Total £ £ £ £ 9,440 2,384 11,824 8,948 |
|---|---|
| 9,440 2,384 11,824 8,948 |
3 Allocation of support costs
| Governance Administration Total |
Charitable Activities 2022 Total 2021 Total £ £ £ 1,432 1,432 1,420 952 952 906 |
|---|---|
| 2,384 2,384 2,326 |
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People Need Nature Notes to the Financial Statements Year Ended 31[st] March 2022
4 Governance costs
| Trustees remuneration 6 Independent examiner’s remuneration 5 |
2022 2021 £ £ - - 600 600 |
|---|---|
5 Independent examiners remuneration
The independent examiner’s remuneration of £600. (2021 £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 (2021 £7,000).
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 |
2022 2021 2022 2021 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 |
2022 2021 £ £ 7,000 7,000 - - |
|---|---|
| 7,000 7,583 |
No employees received total employee benefits (excluding employer pension costs) of more than £60,000.
20
People Need Nature Notes to the Financial Statements Year Ended 31[st] March 2022
8 Creditors: amounts falling due within one year
| Accruals and deferred income Taxation and social security |
2022 2021 £ £ 613 - 600 - |
|---|---|
| 613 890 |
9 Fund reconciliation
| Unrestricted Designated Restricted Fundraising |
Balance at 01/04/2021 Income Expenditure Transfers Gains / (losses) Balance at 31/03/2022 £ £ £ £ £ £ 978 8,061 8,774 - - 265 5,000 - 3,050 - - 1,950 - - - - - - |
|---|---|
| 5,978 8,061 11,824 - - 2,215 |
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 2022 Total £ £ £ £ 878 1,950 - 2,828 (613) - - (613) |
|---|---|
| 265 1,950 - 2,215 |
21
People Need Nature Notes to the Financial Statements Year Ended 31[st] March 2022
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 |
2022 2021 £ £ (3,763) 2,699 400 - 13 - |
|---|---|
| (3,350) 2,699 |
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.
22