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2021-03-31-accounts

REGISTERED CHARITY NUMBER: 1171916 REGISTERED COMPANY NUMBER: 10428026

Report of the Trustees and Audited Financial Statements for the Year ending 31 March 2021 for UKHarvest Ltd

UKHarvest Ltd

Contents of the Financial Statements for the Year ending 31 March 2021

Page
Reference and Administration Details
 1
CEO/Chair’s Report
 2
Report of the Trustees 3 to 7
Independent Auditor's Report 8
Statement of Financial Activities 11
Balance Sheet 12
Notes to the Financial Statements
 13 to 19

UKHarvest Ltd

Report of the Trustees

for the Year ending 31 March 2021

The company was incorporated on 14 October 2016. The trustees present their report with the financial statements of the charity for the year ending 31 March 2021. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in 2019.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1171916 Registered Company number 10428026

Principal address

The Bricks, Manor Farm Barns Selsey Road, Donnington, Chichester, England, PO20 7PL

Trustees

MCMENEMY, Ricky Chair POOLE, Claire Angela Secretary CORNELL, James Martin Treasurer EBORN, Andrew Martin James RAE, Gillian Emma DAY, Susannah OROURKE, Angie (appointed 15 October 2020) SCHWARZ, Emma (appointed 15 October 2020) REYNOLDS-VILJOEN, Glenn (appointed 15 October 2020) CARTER, Roma (appointed 15 October 2020)

CEO

THOMSON, Yvonne

Independent Auditor

Dunkley's Woodlands Grange Woodlands Lane Bradley Stoke Bristol BS32 4JY

Page 1

UKHarvest Ltd

Chairman’s/CEO’s Report for the Year ending 31 March 2021

Chair’s Report

Four years ago, UKHarvest was founded for a simple purpose: to protect the environment by rescuing good food destined for landfill and to feed those in food poverty, provide food for the old and young alike in desperate need of the nutrition. We have remained true to our mission and continue to focus on the climate change agenda.

Over the past four years we have evolved into a National organisation, an organisation known for its collaboration, partnership work and excellent education programmes. By using food as a medium we have been able to bring isolated and lonely people together, nourishing their minds, bodies and souls. Today, UKHarvest delivers a broad range of programmes, whilst our environmental offer is still as relevant today as it was in 2017.

To rise to the challenge of doing what we do in an ever changing world, and during the Covid-19 period, UKHarvest has been through another year of extraordinary change. Extending our premises, to accommodate the growth in demand for our services: transforming our premises to deliver bespoke educational training kitchens and restaurant facilities to meet the diverse needs of the communities we support, while making sure we continue to deliver meals to the charities we support. We know that we must continue to develop and innovate our programmes to meet the diverse needs of our clients and in collaboration with our partners we will achieve sustainable change. The launch of our Nourish Hub in London will see a landmark change in our operations as we open a donate as you dine restaurant feeding local people in need, whilst providing signposting services to support our most vulnerable community members.

This year, the amazing work of the 32 strong team has raised funds, run 1000’s of education and awareness sessions and delivered millions of meals to those most in need.

I am very proud of the commitment of staff and the dedication of trustees to ensure we protect the environment and support those most in need. The pace of growth in demand for our services continues to accelerate. By rising to the challenge and securing the necessary funding to deliver our services, we have been able to be there to provide support especially when it is most in need. We acknowledge that there is still more to do, but we have laid strong foundations on which to continue expanding our services throughout the UK and to continue improving the services we offer.

Ricky McMenemy, Chair

CEO Report

The Covid 19 global pandemic has had a huge impact on the health and wellbeing of people throughout the world . Our national charity met the needs of our communities and has grown by 300% over the last year. We have been able to support those most in need of nutrition and mental health support during this time. We have supported those suffering from food insecurity but also supported those experiencing social isolation and loneliness. We supported and delivered school holiday hunger support to 1000’s of children and young people. We grew our digital presence and offered education programmes online as we were not able to work face to face with people. By supporting a regular 350,000 people each week we have made a positive difference to their lives.

As the only free food rescue organisation operating along the south coast with a presence in Kent, East Sussex, West Sussex, Hampshire, Wiltshire and London, using research data, UKHarvest believe that when people are alleviated from food poverty they are simultaneously alleviated from social isolation to a place where they are empowered to live a fuller, heathierlife. UKHarvest is here to facilitate this transition with our NourishEd (Education Programme), surplus suppers (NourishEd Community), “donate as you dine” restaurant and community food waste awareness events.

UKHarvest’s positive impacts are only made possible because of the generous support of donors who believe in our work. Our core funder Goodman have made our hugely successful journey possible. The dedication of these donors and hundreds more like them are intrinsic to our work. We are hugely grateful for this support.

Autumn 2021 will see the launch of our London Nourish Hub, funded by The Mayor of London’s Good Growth Fund and the London Borough of Hammersmith and Fulham. The purpose designed and built centre, which is termed a social democratic space will feed 1,000’s of people each week and provide educational opportunities for local people. This is a great achievement for such an embryonic organisation. We are also collaborating with other organisations Nationally, to enable them to use the UKHarvest model to ensure more good food doesn’t go to waste.

Yvonne Thomson , CEO

Page 2

UKHarvest Ltd

Report of the Trustees

for the Year ending 31 March 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, it’s memorandum and articles incorporated 14 October 2016 as amended by special resolution(s) dated 23 December 2016 as registered at Companies House on 19 January 2017 as amended by special resolution registered at Companies House on 1 March 2017.

The Trustees are also the Members of the Company and, under the terms of its Articles, every Member promises, if the Charity is dissolved while he or she remains a member, or within 12 months afterwards, to pay up to £1 towards the costs of dissolution and the liabilities incurred by the Charity while he or she was a member.

Recruitment and appointment of new trustees

Where there is a requirement for new trustees, these would be identified and appointed by the current trustees and elected by the members of UKHarvest Ltd at a General Meeting. The chair of trustees is responsible for the induction of any new trustee which involves a briefing on a trustee's responsibilities, the governing document and policies, administrative procedures, the history of the Charity and the philosophical approach of the charity. All trustees provide their services as trustees for free.

Key Management Personnel

The trustees consider that they and the chief executive comprise the key management of the charity in charge of directing and controlling, running and operating the charity on a day to day basis. The trustees receive no remuneration.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The Trustees have identified a register of risks which they review annually.

The trustees have reviewed the risk register, the risks identified and the processes to manage or mitigate any risk. The trustees are satisfied that all potential major risks have been considered and a mitigation management process identified.

As part of this process, some of the key agreed actions are:

In looking to the future, the trustees will continue to monitor the risks associated with its operations and continue to be vigilant as to other risks that might be associated with an operational charity.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objects of the charity are the prevention or relief of poverty in the United Kingdom for the public benefit through the provision of food and the relief of hunger in particular by:

a) transporting and directly providing food from institutions with excess food to other charitable organisations and agencies whose mission is to provide food to those in need in the united kingdom;

b) advancing the education of the public with regard to food security for those in poverty in the united kingdom, including educating the public about preparing nutritious and healthy meals and cooking on a budget; and

c) by such other means as the trustees may determine.

Page 3

UKHarvest Ltd

Report of the Trustees for the Year ending 31 March 2021

Public Benefit

The trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives, in planning future activities and setting grant making policy for the year and that they have complied with the duty in section 17(5) of the 2011 Charities Act. The trustees are satisfied that all charitable activities during the year are for the benefit of the public and the benefits of each and every activity are clearly identifiable.

OBJECTIVES AND ACTIVITIES Charitable activities

The trustees normally meet six times a year to agree funding priorities, charitable activities, strategy and policy. The Trust Partnership handle the administration for UKHarvest and also look after the financial affairs of the charity on a day to day basis. The Charity is supported by an active network of volunteers, staff and a chief executive.

UK Harvest’s is a for impact environmental charity, established in 2017 by our CEO, Yvonne Thomson. We focus on using rescued food as a medium to educate all in the prevention of food waste and on how to cook using fresh nutritious food. UKHarvest has established itself within the UK’s saturated food rescue market from having one van and a garage to a fleet of 8 vans, a warehouse, two offices, a purpos built training and commercial kitchen, and a Nourish Hub within 4 years. We feed 350,000 people each week and rescue and redistribute up to 25 tonnes of food in a day. We collect from 200 outlets and deliver to 300 charities. We redistribute to Covid 19 Emergency Centres and deliver to those who are shielding as well as families of school children who are in receipt of food as part of our holiday hunger initiatives. We have a waiting list of charities requesting support. We have empowered over 10,000 people to improve their nutrition and quality of lives, though our bespoke education interventions.

Our core offer is intrinsically a method to help “protect the environment” through the prevention of food waste by collecting surplus food across the supply chain spectrum and redistributing it free of charge to local charities. Currently we rescue 80% perishable food. We collect food with a fleet of 8 vans operating throughout Sussex, Hampshire, Kent, Wiltshire and Greater London. This financial year we are on target to deliver 5 million plus meals to those most in need.

Our second offer is an education (NourishEd Education ) and up-skilling programme by using rescued food to provide quick and easy nutritious meals, using as much left over food as possible to also help avoid household waste. 40% of all household waste in West Sussex is edible food. This equate to 40,195 tonnes of edible food going to landfill per annum. From the social nature of sharing food, to the delivery of formal training opportunities, using local training kitchens, the NourishEd (Education ) Programme will build the capacity of the local community, in a fun way. The principles of community engagement, inclusion, community empowerment and community ownership are the core principles to NourishEd (Education Programme). The approach is asset-based and we aim to provide a democratic space for all of our activities. We facilitate people coming together to achieve positive change by enhancing their own knowledge, skills and experience around nutrition. The result is long-lasting behavioural change and personal empowerment. We work in collaboration and partnership with other charities to deliver this change programme including groups supporting young carers, Target for Teens, Church community groups, Chichester Cathedral, Stonepillow, Turning Tides, Sage House and many other organisations.

Our third offer focuses on combatting social isolation and loneliness. This programme invites vulnerable people; especially those living alone or in isolation, to supper clubs to encourage social involvement in the community, while learning to make delicious soups and receiving a premium three-course meal using entirely rescued food. Local young people from places such as Chichester College as well as volunteers support the programme, under the supervision of a trained cook.

We work around the South East focusing in the most deprived areas, where people are food insecure. We are the only food rescue charity in the area which does not charge the charities for the delivery of food and this continues to be the case. We support their business models by deliver free of charge, ensuring that their funding is spent on delivering services and not on food.

Page 4

UKHarvest Ltd

for the Year ending 31 March 2021

Report of the Trustees

ACHIEVEMENT AND PERFORMANCE

This year we developed a pantry model, to help people on their journey from dependency on food banks to a resilient place. These pantries allow people to donate as they shop acting as a stepping stone to engage and sign post people to organisations who can support them as they move towards independence and purchasing shopping.

To keep us true to our roots, we want to be out in the community as much as we can, educating and supporting those most in need of nutrition and looking after the environment. This year we reshaped our education and events teams to do just that. We made use of an online digital platforms to ensure we could still reach those who wanted to take advantage of our services.

We moved into our new premises in Donnington , transforming the barn to a commercial and training kitchen, where can now work more intensively with our local communities and support our 100+ volunteers.

We are currently providing over 350,000 meals per week to vulnerable people in the community, rescuing food from over 200 food donors. We deliver quality surplus produce to over 300 recipient charities and have rescued 1000’s of tonnes of food from going to landfill. There is a demonstrable demand to expand our services from both donors of food, and the vulnerable people we feed. This demand continues to grow. This financial year we have grown by over 300%. expanded our donor base and have worked with new organisations such as P&O Cruises, Cunard, who have generously donated good quality food throughout the pandemic.

Our growth has become rapid over the last year and we have predicted that this trend will continue as more and more organisations become aware of the services we provide and people continue to be food insecure. As part of our plan to deliver millions of meals each year and educate over 10,000 people by 2022, we have secured two purpose built training kitchens. 2020 was the year fthat school holiday huger rocketed to the top of the political agenda, with all major parties pledging to end it. UKHarvest is excited to be part of this journey, providing and supporting school holiday hunger clubs and working alongside all partners including West Sussex county Council and Hammersmith and Fulham Council to end food insecurity, prevent food waste, protect the environment and ultimately put an end to hunger.

We are the Superheroes for Surplus Food

UKHarvest collects quality surplus food from a variety of retailers/ producers and delivers it, direct and free of charge, to incredible charities that can make use of it to support those in need. We provide much needed assistance to vulnerable men, women and children across the UK.

We rescue food from all types of food provider Providers include fruit and vegetable markets, supermarkets, hotels, wholesalers, farmers, stadiums, corporate events, catering companies, shopping centres, delis, cafes, restaurants, film and TV shoots and boardrooms.

Delivering fresh, nourishing food for free to charitable organisations These charitable and welfare agencies include homeless shelters, women’s and men’s refuges, youth groups and organisations that service people with alcohol or drug addictions, mental health issues, people with disabilities and the elderly.

Where we work

Our seven refrigerated vans currently make food collections and deliveries in and around Hampshire, West Sussex, East Sussex, Kent, Wiltshire, Surrey and Greater London .

We are keen to support as many charities as possible to ensure the vulnerable have access to highly nutritious food.

OUR INCREDIBLE FAMILY OF SUPPORTERS AND DONORS

We adore and value the contribution of all of our food donors, financial donors and amazing supporters. On behalf of the entire team at UKHarvest and the people we support – THANK YOU for supporting us to Nourish Our Nation through food rescue, education, engagement and innovation.

Page 5

UKHarvest Ltd

Report of the Trustees for the Year ending 31 March 2021

FINANCIAL REVIEW

During the year ending 31 March 2021 the charity received income totalling £1,123,796 (2020 £351,471). The day to day management of receipts and payments is handled by the charity’s administrator and bookkeeper, with regular oversight from Trustees at meetings.

Total expenditure for the year, including fundraising, operational and charitable expenditure, was £617,031 (2020 £328,084). Net income for the year was £506,765 (2020 £23,387). At the end of the financial year unrestricted reserves were £389,794, net of fixed assets (2020 £156,555). This equates to approximately 8 months of charitable expenditure.

We received significant in-kind funding, in the form of food donations. Thanks are due to all of UKHarvest’s supporters in 2020/21.

Reserves policy

It is the policy of the trustees to hold sufficient funds in hand to cover expenditure for the current financial year and to maintain an appropriate budget for future years to ensure that they could cover longer term commitments.

The commitments and liabilities within one year totaled £34,145 as at 31 March 2021. The Trustees considered that the cash balance of £406,322 as at 31 March 2021 was sufficient to cover these commitments.

Going Concern

The Trustees of the charity believe that there are no material uncertainties that may cast significant doubt about the ability of the Charity to continue as a going concern.

FUTURE DEVELOPMENTS

2021/22

Autumn 2021 will see the realisation of our collaborations with London Borough of Hammersmith and Fulham and The Mayor of London. In this partnership venture we will launch the Nourish Hub in West London with the support of LBHF and the backing of the local community. This project will feed 1,000 hungry people each week, tackle food waste in the borough and education 1000 ’s on how to nourish their minds, bodies and souls. This venue is fully funded until the autumn of 2024. We are also delivering the Health and Wellbeing programme for Adur and Worthing Council, which will see individual educated in their own homes, in group settings and within the community. We will strengthen our current joint ventures with organisations in the food waste space and will to deliver a social enterprise in the Chichester area. We will continue to add value to a variety of organisations in London. These joint ventures will see the delivery of a broad variety of educational opportunities aimed at empowering everyone from care leavers, single parents, those within schools, refugees to isolated older people.

Our pop-up restaurants and the collaborations with local food banks will continue to increase to meet the ever growing demand. We will continue to run joint fundraisers with other local charities to add value to the mission of both organisations.

We will formalise collaborations with Croydon Voluntary Action, Rethink Food, Real Junk Food Project (Brighton), the Aldingboure Trust and Southern Housing Group. These partnerships will deliver much needed services to the communities that they support and add value to the missions of the partnership organisations.

Our Covid 19 recovery plan will see us continue to have a strong online presence, with education programmes being delivered through this medium. As well as face to face sessions. The increased demand on our services due to this ever changing situation will mean we have to be as agile as we can to respond to this demand and support as many people in our communities as we can.

UKH will deliver at least 5 million meals in 2022. We will have positive educational interventions with at least an additional 25,000 people and directly feed at least 500,000 people in our own venues.

We are so excited by the opportunities that this year will bring, and we cannot wait to get started.

Page 6

UKHarvest Ltd

Report of the Trustees

for the Year ending 31 March 2021

STATEMENT OF TRUSTEES RESPONSIBILITIES

The trustees (who are also the directors of UKHarvest Ltd for the purposes of company law) are responsible for preparing the trustees’ report and accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law 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 charitable company and of the income and expenditure of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities Act 2011, applicable Charity (Accounts and Reports) Regulations and the provisions of the charity’s trust deed. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

ON BEHALF OF THE BOARD:

............................................. Ricky McMenemy (Chair)

23.12.21

Date: .............................................

Page 7

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We havE ncthingtc report inthi5 reyrd_ Matters on ¥thch we are requived to repart tyexcwion We have nothi￿ to report in respect Of the following rnaller5 the ChariDe5lArcounts4rf Report51 Regu[ry￿S 20￿ reqiire5 U5 to reporrto you rf. inourownw)n" infom)ation &vèn InthÈ Rop0rtoft￿Tft￿S Is knc4Mststsnt in ary matorial rÈsprtwith thèffnantial statsmonts," or the charitable company has not kept adequate accounting recc¢ds,' or thefinanoal 5taternents Jrenot in aueernent withthe acccwnting retord5and rewrD5", or wé have not recoi¥Éd alth ￿d￿lanatiOns￿erérylreIOr QuraudiL Reyn5ilMlroEsof tru5tee5 A5 ewained r￿re fully in the Staternent of Tru5tees' Responsi￿lItIEs. the tnJ5tees Iwhc are also the direttor5 of the charita￿e company for the purposes of campany la¥YI aro respon￿￿• far the preparation of th financial sraternents and tor beinB 5atisfid that trrty8i￿ a tru• and fair¥iwi, aTrd for such intrnal control asth• trurtoos dpt•rmino is noc&s5aryto onablthe pr￿ar￿n offinanual 513twnetrt5 thararEfreefrom rDatLYial rni55ratemert, wwier duetofraudoretr(. In prepJriDgthe ffinanaal ststements, ￿ trustEe5 are re5PDnyble tr a55e55inK the charitJble obilityto Contin￿ a5 J going corcern, di5d05in& 43 J￿Icab￿, rnatter5 rdJted to cancern and ￿￿8 the ying CLwbcern ba513 al Kcountins Un￿￿3 the tn15tee5 either intend to liwidatethe charitable cornpJnyar to cease op2micn5, or have no realistycaltemative butto do so. Page 8

c4the Ind nthrtPJJditors tothe Twu5tees vl UKHawve5t Ltd 'Stefed rrtwnbEr. l(kn12W26 Ow rp5pDn5iWi¢ie5fL¥theavtltoltlf￿￿1￿l s1knn￿ts We h8vE been appointed 85 avdit(w5 under 5E(b(￿ L44 of the Chaitties kn 2011 and Tep)rr irt accoritsnce vith the Art and rEbvdattt regulationsmathorhaving eflect thEreunder. Ow obie(tive5 aTe io otsin reasonable a55urarKe abour whethw the finanaal 5tsternents a5 a Iree from matvial m15st￿eMent, vkneiher due to frnud QT error. anLI io i55ue 8 Report of the 1n(IEpendent Auditor5 that induJe5 (Hjr opinion. Rea50naNe a55urance hi4h levd of a55urance, bur 15 nor B KuaT3ntee Bn audit condutted in iccordance 1S45 IUKI will always dètÈrt a matÈtial miSStstaXÈnE Wh￿ it èxtsts. mi55tst￿Mènts artsé frrth ftsud ( ¥rl a)d arè tOnSidèréd matèrial K, jndNiduolty or in the aggregate, cau1￿ reè5crfhobly be experted io infiuence ihe econcqnbr dec1sTr￿S 01 users tsken an the ba￿5 the5effinarKial statern￿ts. IrregvlantE5, jndudin4 fravd. Bre in5r3ncE5 of ￿0￿COm￿l￿n(e ￿7th 16w5 ar￿ reKvlaiion5. Wp ￿￿1<￿ wocgJure5 in line with our rÈsPth)si￿lrtTrÈS, 0￿￿1￿Èa atrxjvé. to dÈtÈrt matÈrial misstsiÈmÈnts in rèsp￿ of itTwlaritsèS, i￿VdIng fraud. Thè èxtÈnt to whTrth our otèdurès arÈ£apablèof dÈtÈctingiwlaritsÈS, indudlnEfraud is dètsilèd ￿￿W.. Ekt4nt thÈ aLklit %¥as coftshl4rnd tapablo of d￿@￿Irl irrwLAritiQS, indLbJinifraLAI Wo idant￿Y and aS￿S thk rth of Ma￿la1 miqsratomort of tho finènoal statqmonts, vthothpr duQ to fraud or orror, and thon do5197 and porform audit Vtt4duros ro5pJrtsiy to thoya risks, includinB obtsining a￿1 o¥idonce that 15 54rfficiBrt and appropiato to provid• a ba￿slo￿￿r orAniOn_ rtifwngand ass￿n6 pOt4nti￿ risks rdatqd toirr•gulèrffj In identityiryand a5SQssis risks of mat•rHI mis5tatemRnt 7 of irrngulariiies, induthni fvaud and r￿￿Orn￿lance￿th law5 regulati￿ w2 considered thefollo￿￿S'. . ThE nature of the Charitab￿ sector, c0fttr￿ erNwcffirnEnt Jnd pertcffmance the desiBD uf the orpnison's remuTrEration polici•s' - Amy matter5 Wè klentiffied, ha¥irg obtsiTrEd and reviewed Ihe arwISat￿n's dDcwnentation ol th￿r polKie5 aid procedures relating o wentrfy7￿ 2valuthE Jnd cOm￿Y￿s￿)￿ Jnd whetheriheyvKreaware ufJryin5tsDce5 of non<offlplianre,' o DErecting Jnd rw0ndi￿tQthe fi5kJ dfroud and VknethEr￿hU¥e know4edge of anYaCw￿, 5U5PECted or fTrud," oThe internal c+jrrtro1sesta￿IShed to miuBate risboffraud cf ncYKaMWi￿Ctwrth kry￿1nd regulation5" oThe matters d￿￿se￿ amcnEth?audit enpE2m?Dttw reprdiDE ¥jhErefr￿ miEhtoc£urinthe financsJl stztern2Dts and aDYPDrential indicJrorn A5 a result vf these pr(Kedure5, we considered the opportun￿e5 ￿￿j in￿tiveS that may wiihin the orEan15aiion for fra￿ a idwrrified the grpare5r potents81 for frBud in ThE arpa5 of manaxemwt (wptride of rortrd5, KoxnK Igncem. incotne T￿(￿rI￿, and thE appropfjatene55 ufexwDdiwr2. We a150 obtsined an under5tsndinE of the leFI and regularory frame4w￿ that ihe O￿an15￿￿on operate5 in, fc<u5ing on proviyLYS those law5 and regulaiioD5 ihat had a direct effect on the detwminaiioD of rnatsrial amowts ano dixlo5ure5 ID the finBrKi61 5r6tstnents. Owproiedure5to re5wndto ti5k5 identified irdL¥Jed thef01￿￿1￿K. - Ewviringof manaEeffent, Cty)¢erni￿ attval and w¢enti¥ I￿tiDon and dalys", -5Ubstsnt￿teS￿nÈtO ¥Ouch 50wcÈ rÈtordstoth@ f￿3￿131 st3tomonts', . Porfomiin8 anatyb"cAI Pfocodur4S to idthitfy any unusual or unk%pott4d rdationships that may indKat• ri%ks of ma￿131 rThsst•mBnt tofrèud,' Page 9

ort ofthe Inde VKHaNesr Ltd ndentAthlltors to theTDJ5tee5 of isrered nurnber.. 10428026 - Enquiring of managernentihe iniern61 contr￿5 in, ￿luating each iontrol forweakDe55anO vouch1￿10 evidence of thecontrol trkinE place-, In addresyng the risk of fraud through management override of contro15, testing the appropriatenes5 of journal entrie5 and other djuSTments. assessine wherher thejudgemenrs made in maknng accounling estimat￿ are indicative of 8 polential bias." and evaluaTin6 the buyne5s rotionile of iny signrficanttransacDons thatare unusual or outside the normol COUTse of business We 1150 communiuted relevint identified laws ond regulatsons and potentiil frnud to all engagement team rnemt FCA Dunklews Chartered Accounton ReEiStered Auditor5 Ell￿blet0 art as an audinr interm50f Settion 1212 of the Companie5 Act2006 WoottlindsGraThEe WofMtl8ntls Lène Bradley Stoke Bristol 8S324JY Oate". 24.12.21 Page 10

UKHarvest Ltd

Statement of Financial Activities for the Year Ending 31 March 2021

Notes
Income
Donations
2
Charitable activities
Raising funds
3
Other income
4
Total income

EXPENDITURE
Raising funds
5
Costs of fundraising
Charitable activities
6
Educating the
public/awareness raising
Provision of UKHarvest
services
Total expenditure
NET INCOME
AND NET MOVEMENT IN
FUNDS
RECONCILIATION OF FUNDS
15
Total funds brought forward
TOTAL FUNDS CARRIED
FORWARD		 Year
Ended
Year
Ended
31.03.21
31.03.20
Unrestricted Restricted
Total
Total
funds
funds
funds
funds
£
£
£
£
632,184
366,332
998,516
256,322
14,888
101,601
116,489
81,616
8,372
-
8,372
10,319
419
-
419
3,214
655,863
467,933 1,123,796
351,471
8,285
-
8,285
6,682
8,285
-
8,285
6,682
47,999
-
47,999
29,464
215,520
345,227
560,747
291,938
263,519
345,227
608,746
321,402
271,804
345,227
617,031
328,084
384,059
122,706
506,765
23,387
156,555
2,500
159,055
135,668
540,614
125,206
665,820
159,055

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derives from continuing activities.

The notes form part of these financial statements

Page 11

UKHarvest Ltd

Balance Sheet

REGISTERED COMPANY NUMBER: 10428026

At 31 March 2021

Notes
FIXED ASSETS
Tangible fixed assets
12
CURRENT ASSETS
Debtors
13
Cash at bank



CREDITORS

Amounts falling due within one year
14
NET CURRENT ASSETS

TOTAL ASSETS LESS CURRENT
LIABILITIES

NET ASSETS

FUNDS
15
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Unrestricted
Restricted
funds
funds
£
£
150,820
85,034
51,969
5,820
370,637
35,685		 31.03.21
31.03.20
Total
Total
Unrestricted
funds
funds
£
£
235,854
60,389
57,789
37,567
406,322
105,666
422,606
41,505
32,812
1,333		 464,111
143,233
34,145
44,567
389,794
40,172		 429,966
98,666
540,614
125,206		 665,820
159,055
540,614
125,206		 665,820
159,055
540,614
156,555
125,206
2,500
665,820
159,055

These financial statements are prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

23.12.21

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

.............................................

Ricky McMenemy (Chair)

............................................. James Cornell (Treasurer)

The notes form part of these financial statements

Page 12

UKHarvest Ltd

Notes to the Financial Statements for the Year Ending 31 March 2021

1. ACCOUNTING POLICIES

Accounting convention

These accounts have been prepared for the period from 1 April 2020 to 31 March 2021. The accounts have been prepared under the historical cost convention with items recognized at cost or transaction value unless otherwise stated in the relevant accounting policies below or the notes to these accounts. The accounts 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) (Charities SORP FRS 102) issued on 1 January 2019, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102. The accounts are presented in sterling and are rounded to the nearest pound.

Critical accounting estimates and areas of judgement

Preparation of the financial statements requires the trustees to make significant judgements and estimates. The trustees do not consider that there are any sources of estimation uncertainty or any key judgements made in the preparation of the financial statements.

Assessment of going concern

The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these financial statements. The trustees have made this assessment in respect to a period of one year from the date of approval of these financial statements. The trustees of the charity have concluded that there are no material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees are of the opinion that the charity will have sufficient resources to meet its liabilities as they fall due.

Income

All income is included on the Statement of Financial Activities when the charity is legally entitled to the income, it is probable that it will be received and the amount can be quantified with reasonable accuracy.

Donated facilities – where the organisation is given facilities and services for its own use which it would otherwise have purchased, these are included in the organisation’s accounts as income and expenditure when received, provided the value of the gift can be measured reliably. The main type of donated facility is food which is donated by organisations, free of charge. Food donations are weighed and recorded, we do not ask the donors for the monetary value of donations for ethical reasons.

Expenditure

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. All expenditure is stated inclusive of irrecoverable VAT.

Fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office equipment – 33% on cost
Vans		 – 20% on cost
Property/Improvements – 33% on cost/over life of asset

Debtors

Debtors are recognized at their settlement amount, less any provision for non-recoverability. Prepayments are valued at the amount prepaid. They have been discounted to the present value of the future cash receipt where such discounting is material.

Cash at bank and in hand

Cash at bank and in hand represents such accounts and instruments that are available on demand or have a maturity of less than three months from the date of acquisition.

Creditors and provisions

Creditors and provisions are recognized when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Creditors and provisions are recognized at the amount the charity anticipates it will pay to settle the debt. They have been discounted to the present value of the future cash payment where such discounting is material.

Page 13

Notes to the Financial Statements for the Year Ending 31 March 2021

UKHarvest Ltd

Taxation

The trust is a registered charity and as such its income and gains falling within Sections 471 to 489 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 are exempt from corporation tax to the extent that they are applied to its charitable objectives.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Statement of cash flows

The financial statements do not include a statement of cash flows because the charity is exempt from the requirement to prepare such a statement under the Charities SORP FRS 102.

Status

The charity is a company (Registration Number 10428026) limited by guarantee and has no share capital. It was incorporated on 14[th] October 2016 as amended by special resolution(s) dated 23[rd] December 2016 as registered at Companies House on 19[th] January 2017 as amended by special resolution registered at Companies House on 1[st] March 2017. It is constituted under Memorandum and Articles of Association and has been granted charitable status by the Charity Commission (Charity Registration Number 1171916).

2. DONATIONS

Grant and Donations
Gift Aid
2021
2020
3.
RAISING
FUNDS
Income from fundraising
events
2021
2020
4.
OTHER INCOME
Sponsorship
Interest
2021
2020
Charitable Activities		 Unrestricted
Funds
Restricted
Funds
Year
Ended
Year
Ended
31.03.21
31.03.21
31.03.21
31.03.20
£
£
£
£
14,888
101,601
116,489
81,616
225
-
225
879
647,072
467,933
1,115,005
337,938
256,322
81,616
337,938
Unrestricted
Funds
Restricted
Funds
Year
Ended
Year
Ended
31.03.21
31.03.21
31.03.21
31.03.20
£
£
£
£
8,372
-
8,372
10,319
631,959
366,332
998,291
255,443
8,372
-
8,372
10,319
10,319
-
10,319
Unrestricted
Funds
Restricted
Funds
Year
Ended
Year
Ended
31.03.21
31.03.21
31.03.21
31.03.20
£
£
£
£
-
-
-
2,500
419
-
419
714
419
-
419
3,214
714
2,500
3,214

Page 14

UKHarvest Ltd

for the Year Ending 31 March 2021

Notes to the Financial Statements – continued

5. RAISING FUNDS

Unrestricted
Funds
Restricted
Funds
Year
Ended
Year
Ended
31.03.21
31.03.21
31.03.21 31.03.20
£
£
£
Educating the public/awareness
raising
47,999
-
47,999
29,464
Provision of UKHarvest services
215,520
345,227
560,747
291,938
263,519
345,227
608,746 321,402
Unrestricted
Funds
Restricted
Funds
Year
Ended
Year
Ended
31.03.21
31.03.21
31.03.21
31.03.20
£
£
£
£
Cost of fundraising
8,285
-
8,285
6,682
2021
8,285
-
8,285
6,682
2020
6,682
-
6,682
6.
CHARITABLE ACTIVITIES		 Unrestricted
Funds
Restricted
Funds
Year
Ended
Year
Ended
31.03.21
31.03.21
31.03.21 31.03.20
£
£
£
Educating the public/awareness
raising
47,999
-
47,999
29,464
Provision of UKHarvest services
215,520
345,227
560,747
291,938
263,519
345,227
608,746 321,402
Unrestricted
Funds
Restricted
Funds
Year
Ended
Year
Ended
31.03.21
31.03.21
31.03.21
31.03.20
£
£
£
£
Cost of fundraising
8,285
-
8,285
6,682
2021
8,285
-
8,285
6,682
2020
6,682
-
6,682
6.
CHARITABLE ACTIVITIES		 Unrestricted
Funds
Restricted
Funds
Year
Ended
Year
Ended
31.03.21
31.03.21
31.03.21 31.03.20
£
£
£
Educating the public/awareness
raising
47,999
-
47,999
29,464
Provision of UKHarvest services
215,520
345,227
560,747
291,938
263,519
345,227
608,746 321,402
Unrestricted
Funds
Restricted
Funds
Year
Ended
Year
Ended
31.03.21
31.03.21
31.03.21
31.03.20
£
£
£
£
Cost of fundraising
8,285
-
8,285
6,682
2021
8,285
-
8,285
6,682
2020
6,682
-
6,682
6.
CHARITABLE ACTIVITIES
6,682
-
6,682
Unrestricted
Funds
Restricted
Funds
Year
Ended
Year
Ended
31.03.21
31.03.21
31.03.21 31.03.20
£
£
£
47,999
-
47,999
29,464
215,520
345,227
560,747
291,938
263,519
345,227
608,746 321,402

7. EXPENDITURE ANALYSIS

Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Other expenditure is allocated 5% to raising funds, 10% to awareness, 85% to provision of service. An allocation of costs amounting to 5% of total costs is charged to support and governance.

Page 15

UKHarvest Ltd

Notes to the Financial Statements - continued for the Year Ending 31 March 2021

8. GOVERNANCE COSTS

Accountancy and book-
keeping
Incidental expenses
Legal and professional and
consultancy fees
Insurance
2021
2010		 Unrestricted
Funds
Restricted
Funds
Year
Ended
Period
Ended
31.03.21
31.03.21
31.03.21
31.03.20
£
£
£
£
303
-
303
192
1,636
-
1,636
1,181
4,510
-
4,510
2,390
1,101
-
1,101
1,170
7,550
-
7,550
4,933
4,933
-
4,933
-

9. NET INCOME/(EXPENDITURE)

Net resources are stated after
charging/(crediting):
Independent
auditor’s/examination fees
(estimate)
10. STAFF COSTS AND
EMOLUMENTS
Salaries
Consultancy fees
Social Security costs
Pension
2021
2020		 Unrestricted
Funds
Restricted
Funds
Year
Ended
Period
Ended
31.03.21
31.03.21
31.03.21
31.03.20
£
£
£
£
2,720
-
2,720
720
720
-
720
720
Unrestricted
Funds
Restricted
Funds
Year
Ended
Period
Ended
£
£
£
£
161,788
151,347
313,135
148,607
18,000
-
18,000
67,000
9,872
10,998
20,870
7,153
2,398
2,671
5,069
2,177
192,058
165,016
357,074
224,937
153,418
71,519
224,937

There was a consultant during the period whose emoluments as defined for taxation purposes amounted to £18,000 in the period. The average number of employees, calculated on a full time equivalent basis, analysed by function was: Management and Administrative staff 11.6 (2020 – 9.4)

One employee earned between £60,000 and £65,000 during the year (2020 No employees). Key management paid via salary and consultancy fees received £78,984 (2020 £67,000).

11. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits during the year ending 31 March 2021 nor for year ending 31 March 2020.

Trustees' Expenses

Trustees' travel expenses and other paid during the during the year ending 31 March 2021 totaled £NIL (year ending 31 March 2020 totaled £NIL). Expenses were paid to no (2020 No) Trustees.

The trustees consider that they, and the chief executive, comprise the key management of the charity in charge of directing and controlling, running and operating the charity on a day to day basis. The trustees receive no remuneration.

Page 16

UKHarvest Ltd

Notes to the Financial Statements - continued

for the Year Ending 31 March 2021

12. FIXED ASSETS

Cost as at 1 April 2020
Additions at cost during the year
Disposals at cost during the year
Depreciation as at 1 April 2020
Depreciation charge for the year
Disposals at cost during the year
Net Book Value 2021
Net Book Value 2020		 Year Ended
Property
Improvements
Office
Equipment
Vans
31.03.21
£
£
£
£
-
1,058
73,675
74,733
119,783
13,315
65,737
198,835
-
-
-
-
119,783
14,373
139,412
273,568
-
(1,005)
(13,339)
(14,344)
(1,119)
(1,947)
(20,304)
(23,370)
-
-
-
-
(1,120)
(2,952)
(33,643)
(37,714)
118,664
11,421
105,769
235,854
-
53
60,336
60,389

13. DEBTORS AND PREPAYMENTS

Prepayments
Accrued income
Other debtors		 Year
Ended
Year
Ended
31.03.21
31.03.20
£
£
588
687
49,101
32,005
8,100
4,875
57,789
37,567

Restricted debtors (funds for services) as at 31 March 2021 totalled £5,820 (2020 – £32,005).

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Other creditors
Trade creditors
Taxation and social security
Deferred income
Accruals		 Year
Ended
Year
Ended
31.03.21
31.03.20
£
£
1,370
849
6,442
2,652
15,532
14,336
1,333
20,783
9,468
5,947
34,145
44,567

Restricted creditors (deferred income) as at 31 March 2021 totalled £1,333 (2020 – £20,783). Deferred income to a Gala Dinner £1,333.

Page 17

UKHarvest Ltd

Notes to the Financial Statements - continued for the Year Ending 31 March 2021

15. MOVEMENT IN FUNDS

Unrestricted
funds
General fund
Restricted
funds
TOTAL
FUNDS
Unrestricted
funds
General fund
Restricted
funds
TOTAL
FUNDS		 At
01.04.20
Income
Expenditure
Net
movement
in funds
At
31.03.21
£
£
£
£
£
156,555
655,863
(271,804)
384,059
540,614
2,500
467,933
(345,227)
122,706
125,206
159,055
1,123,796
(617,031)
506,765
665,820
At
01.04.19
Income
Expenditure
Net
movement
in funds
At
31.03.20
£
£
£
£
£
135,668
267,355
(246,468)
20,887
156,555
-
84,116
(81,616)
2,500
2,500
135,668
351,471
(328,084)
23,387
159,055

Page 18

UKHarvest Ltd

Notes to the Financial Statements - continued for the Year Ending 31 March 2021

ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted funds
General fund
Restricted funds
TOTAL FUNDS		 Total
2021
Total
2020
£
£
540,614
156,555
125,206
2,500
665,820
159,055

Restricted funds were held as at 31.03.21 for motor and equipment costs, warehouse costs and staff salaries in respect of funding from LBHF £5,835, WRAP £84,842 and National Lottery £34,529.

Restricted funds at 31.03.20 for the sponsorship of vans were expended in 2020/21.

16. RELATED PARTY DISCLOSURES

2021

There were no related party transactions.

2020

There were no related party transactions.

17. CONTROL

The charity is controlled by its board of Trustees.

17. LEASES

As at 30th June 2021, the Charity had annualised operating commitments under non-cancellable operating leases expiring as follows:

Land and
buildings
Expiring within
one year
Expiring within
two to five years
TOTAL		 2021
2020
£
£
27,000
-
91,578
-
118,578
-

Page 19