**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<br>|1|
|CEO/Chair’s Report<br>|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<br>|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: 

- regular strategic reviews and communication of core charitable messages 

- a skills audit of trustees to mitigate loss of core skills 

- annual review of accountants’ and auditor’s performance and regular review of charitable expenditure and financial delegations 

- a clear process for back up and cyber security of data 

- trustee training and clear guidance on governance responsibilities and regulatory requirements 

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. 

- 1 We are on a mission to eliminate hunger and food waste through education and the redistribution of quality surplus food. 

- 2 Likewise, to provide a framework for food rescue that can be replicated. 

- 3 Raising public awareness through campaigns, information materials, media and events. 

- 4 Raising awareness with influencers including government and others. 

- 5 Campaigns and policy initiatives. 

## **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: 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in 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); 

- make judgements and estimates that are reasonable and prudent; 

- state whether applicable United Kingdom Accounting Standards have been followed, subject to any material departures disclosed and explained in the accounts; and 

- prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. 

The trustees are responsible for keeping proper accounting records 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: 

- there is no relevant audit information of which the charitable company’s auditors are unaware; and 

- - the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information. 

ON BEHALF OF THE BOARD: 


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

## 23.12.21 

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

Page 7 



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m15st￿eMent, vkneiher due to frnud QT error. anLI io i55ue 8 Report of the 1n(IEpendent Auditor5 that induJe5 (Hjr opinion.
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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 a5SQss*is 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 orpnis*on'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<fS. an
remainedalertto anyindication5 offraud or noftrcompliancewith laws and regulations throughoutthe audrt.
A further description of our responsibil((ies for the audit of the financial statements Is located on the Finanoal Reporhng Counal s
wÈb5iie at www_froorg.uklaudmrsresponsibilrtie5. Thi5destripionforms part of our Report of ihe IndependentAUdrt0￿.
Useof ollr report
This reporr is mide solely to rhe thoritable company'5 trustett, a5 a body, in Jccoroince witti Parr 4 of the Chirities (Accounts an
Reportsl Re8ulations 2008. Our audit work has been undertaken so that we might state io the charitable companvs trustees those
m6tter5 we ire required to fftte tothem in an audffjrs, report Ind for no other purpose. To the fullem extent permitteil by law, we do
not accept or assume responsibilityto anyone other than the charitable company and the charitable companys trustees as a boty. for
ourauotc work, forthi5 report, OTforihe opinion5 we h6¥eforrne(l.
Il*thewDot*in5 (Dec 24.3)2113".32GMn
Matthew Dobtrxn>
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<br>**Income**<br>Donations<br>2<br>Charitable activities<br>Raising funds<br>3<br>Other income<br>4<br>**Total income**<br> <br>**EXPENDITURE**<br>**Raising funds**<br>**5**<br>Costs of fundraising<br>**Charitable activities**<br>6<br>Educating the<br>public/awareness raising<br>Provision of UKHarvest<br>services<br>**Total expenditure**<br>**NET INCOME**<br>**AND NET MOVEMENT IN**<br>**FUNDS**<br>**RECONCILIATION OF FUNDS**<br>15<br>**Total funds brought forward**<br>**TOTAL FUNDS CARRIED**<br>**FORWARD**|Year<br>Ended<br>Year<br>Ended<br>31.03.21<br>31.03.20<br>Unrestricted Restricted<br>Total<br>Total<br>funds<br>funds<br>funds<br>funds<br>£<br>£<br>£<br>£<br>632,184<br>366,332<br>998,516<br>256,322<br>14,888<br>101,601<br>116,489<br>81,616<br>8,372<br>-<br>8,372<br>10,319<br>419<br>-<br>419<br>3,214|
|---|---|
||655,863<br>467,933  1,123,796<br>351,471<br>8,285<br>-<br>8,285<br>6,682|
||8,285<br>-<br>8,285<br>6,682<br>47,999<br>-<br>47,999<br>29,464<br>215,520<br>345,227<br>560,747<br>291,938|
||263,519<br>345,227<br>608,746<br>321,402|
||271,804<br>345,227<br>617,031<br>328,084|
|||
||384,059<br>122,706<br>506,765<br>23,387|
||156,555<br>2,500<br>159,055<br>135,668|
||540,614<br>125,206<br>665,820<br>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<br>**FIXED ASSETS**<br>Tangible fixed assets<br>12<br>**CURRENT ASSETS**<br>Debtors<br>13<br>Cash at bank<br> <br> <br> <br>**CREDITORS**<br> <br>Amounts falling due within one year<br>14<br>**NET CURRENT ASSETS**<br> <br>**TOTAL ASSETS LESS CURRENT**<br>**LIABILITIES**<br> <br>**NET ASSETS**<br> <br>**FUNDS**<br>15<br>Unrestricted funds<br>Restricted funds<br>**TOTAL FUNDS**|Unrestricted<br>Restricted<br>funds<br>funds<br>£<br>£<br>150,820<br>85,034<br>51,969<br>5,820<br>370,637<br>35,685|31.03.21<br>31.03.20<br>Total<br>Total<br>Unrestricted<br>funds<br>funds<br>£<br>£<br>235,854<br>60,389<br>57,789<br>37,567<br>406,322<br>105,666|
|---|---|---|
||422,606<br>41,505<br>32,812<br>1,333|464,111<br>143,233<br>34,145<br>44,567|
||389,794<br>40,172|429,966<br>98,666|
||540,614<br>125,206|665,820<br>159,055|
||540,614<br>125,206|665,820<br>159,055|
|||540,614<br>156,555<br>125,206<br>2,500|
|||665,820<br>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<br>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<br>Gift Aid<br>2021<br>2020<br>**3.**<br>**RAISING**<br>**FUNDS**<br>Income from fundraising<br>events<br>2021<br>2020<br>**4.**<br>**OTHER INCOME**<br>Sponsorship<br>Interest<br>2021<br>2020<br>Charitable Activities|Unrestricted<br>Funds<br>Restricted<br>Funds<br>Year<br>Ended<br>Year<br>Ended<br>31.03.21<br>31.03.21<br>31.03.21<br>31.03.20<br>£<br>£<br>£<br>£<br>14,888<br>101,601<br>116,489<br>81,616<br>225<br>-<br>225<br>879<br>647,072<br>467,933<br>1,115,005<br>337,938<br>256,322<br>81,616<br>337,938<br>Unrestricted<br>Funds<br>Restricted<br>Funds<br>Year<br>Ended<br>Year<br>Ended<br>31.03.21<br>31.03.21<br>31.03.21<br>31.03.20<br>£<br>£<br>£<br>£<br>8,372<br>-<br>8,372<br>10,319<br>631,959<br>366,332<br>998,291<br>255,443|
|---|---|
||8,372<br>-<br>8,372<br>10,319|
||10,319<br>-<br>10,319|
||Unrestricted<br>Funds<br>Restricted<br>Funds<br>Year<br>Ended<br>Year<br>Ended<br>31.03.21<br>31.03.21<br>31.03.21<br>31.03.20<br>£<br>£<br>£<br>£<br>-<br>-<br>-<br>2,500<br>419<br>-<br>419<br>714|
||419<br>-<br>419<br>3,214|
||714<br>2,500<br>3,214|



Page 14 



UKHarvest Ltd 

for the Year Ending 31 March 2021 

## Notes to the Financial Statements – continued 

## **5. RAISING FUNDS** 

|Unrestricted<br>Funds<br>Restricted<br>Funds<br>Year<br>Ended<br>Year<br>Ended<br>31.03.21<br>31.03.21<br>31.03.21 31.03.20<br>£<br>£<br>£<br>Educating the public/awareness<br>raising<br>47,999<br>-<br>47,999<br>29,464<br>Provision of UKHarvest services<br>215,520<br>345,227<br>560,747<br>291,938<br>263,519<br>345,227<br>608,746 321,402<br>Unrestricted<br>Funds<br>Restricted<br>Funds<br>Year<br>Ended<br>Year<br>Ended<br>31.03.21<br>31.03.21<br>31.03.21<br>31.03.20<br>£<br>£<br>£<br>£<br>Cost of fundraising<br>8,285<br>-<br>8,285<br>6,682<br>2021<br>8,285<br>-<br>8,285<br>6,682<br>2020<br>6,682<br>-<br>6,682<br>**6.**<br>**CHARITABLE ACTIVITIES**|Unrestricted<br>Funds<br>Restricted<br>Funds<br>Year<br>Ended<br>Year<br>Ended<br>31.03.21<br>31.03.21<br>31.03.21 31.03.20<br>£<br>£<br>£<br>Educating the public/awareness<br>raising<br>47,999<br>-<br>47,999<br>29,464<br>Provision of UKHarvest services<br>215,520<br>345,227<br>560,747<br>291,938<br>263,519<br>345,227<br>608,746 321,402<br>Unrestricted<br>Funds<br>Restricted<br>Funds<br>Year<br>Ended<br>Year<br>Ended<br>31.03.21<br>31.03.21<br>31.03.21<br>31.03.20<br>£<br>£<br>£<br>£<br>Cost of fundraising<br>8,285<br>-<br>8,285<br>6,682<br>2021<br>8,285<br>-<br>8,285<br>6,682<br>2020<br>6,682<br>-<br>6,682<br>**6.**<br>**CHARITABLE ACTIVITIES**|Unrestricted<br>Funds<br>Restricted<br>Funds<br>Year<br>Ended<br>Year<br>Ended<br>31.03.21<br>31.03.21<br>31.03.21 31.03.20<br>£<br>£<br>£<br>Educating the public/awareness<br>raising<br>47,999<br>-<br>47,999<br>29,464<br>Provision of UKHarvest services<br>215,520<br>345,227<br>560,747<br>291,938<br>263,519<br>345,227<br>608,746 321,402<br>Unrestricted<br>Funds<br>Restricted<br>Funds<br>Year<br>Ended<br>Year<br>Ended<br>31.03.21<br>31.03.21<br>31.03.21<br>31.03.20<br>£<br>£<br>£<br>£<br>Cost of fundraising<br>8,285<br>-<br>8,285<br>6,682<br>2021<br>8,285<br>-<br>8,285<br>6,682<br>2020<br>6,682<br>-<br>6,682<br>**6.**<br>**CHARITABLE ACTIVITIES**|
|---|---|---|
|||6,682<br>-<br>6,682|
|||Unrestricted<br>Funds<br>Restricted<br>Funds<br>Year<br>Ended<br>Year<br>Ended<br>31.03.21<br>31.03.21<br>31.03.21 31.03.20<br>£<br>£<br>£<br>47,999<br>-<br>47,999<br>29,464<br>215,520<br>345,227<br>560,747<br>291,938|
|||263,519<br>345,227<br>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-<br>keeping<br>Incidental expenses<br>Legal and professional and<br>consultancy fees<br>Insurance<br>2021<br>2010|Unrestricted<br>Funds<br>Restricted<br>Funds<br>Year<br>Ended<br>Period<br>Ended<br>31.03.21<br>31.03.21<br>31.03.21<br>31.03.20<br>£<br>£<br>£<br>£<br>303<br>-<br>303<br>192<br>1,636<br>-<br>1,636<br>1,181<br>4,510<br>-<br>4,510<br>2,390<br>1,101<br>-<br>1,101<br>1,170|
|---|---|
||7,550<br>-<br>7,550<br>4,933|
||4,933<br>-<br>4,933<br>-|



## **9. NET INCOME/(EXPENDITURE)** 

|Net resources are stated after<br>charging/(crediting):<br>Independent<br>auditor’s/examination fees<br>(estimate)<br>**10. STAFF COSTS AND**<br>**EMOLUMENTS**<br>Salaries<br>Consultancy fees<br>Social Security costs<br>Pension<br>2021<br>2020|Unrestricted<br>Funds<br>Restricted<br>Funds<br>Year<br>Ended<br>Period<br>Ended<br>31.03.21<br>31.03.21<br>31.03.21<br>31.03.20<br>£<br>£<br>£<br>£<br>2,720<br>-<br>2,720<br>720|
|---|---|
||720<br>-<br>720<br>720|
||Unrestricted<br>Funds<br>Restricted<br>Funds<br>Year<br>Ended<br>Period<br>Ended<br>£<br>£<br>£<br>£<br>161,788<br>151,347<br>313,135<br>148,607<br>18,000<br>-<br>18,000<br>67,000<br>9,872<br>10,998<br>20,870<br>7,153<br>2,398<br>2,671<br>5,069<br>2,177|
||192,058<br>165,016<br>357,074<br>224,937|
||153,418<br>71,519<br>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<br>Additions at cost during the year<br>Disposals at cost during the year<br>Depreciation as at 1 April 2020<br>Depreciation charge for the year<br>Disposals at cost during the year<br>Net Book Value 2021<br>Net Book Value 2020|Year Ended<br>Property<br>Improvements<br>Office<br>Equipment<br>Vans<br>31.03.21<br>£<br>£<br>£<br>£<br>-<br>1,058<br>73,675<br>74,733<br>119,783<br>13,315<br>65,737<br>198,835<br>-<br>-<br>-<br>-|
|---|---|
||119,783<br>14,373<br>139,412<br>273,568|
||-<br>(1,005)<br>(13,339)<br>(14,344)|
||(1,119)<br>(1,947)<br>(20,304)<br>(23,370)<br>-<br>-<br>-<br>-|
||(1,120)<br>(2,952)<br>(33,643)<br>(37,714)|
||118,664<br>11,421<br>105,769<br>235,854|
||-<br>53<br>60,336<br>60,389|



## **13. DEBTORS AND PREPAYMENTS** 

|Prepayments<br>Accrued income<br>Other debtors|Year<br>Ended<br>Year<br>Ended<br>31.03.21<br>31.03.20<br>£<br>£<br>588<br>687<br>49,101<br>32,005<br>8,100<br>4,875|
|---|---|
||57,789<br>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<br>Trade creditors<br>Taxation and social security<br>Deferred income<br>Accruals|Year<br>Ended<br>Year<br>Ended<br>31.03.21<br>31.03.20<br>£<br>£<br>1,370<br>849<br>6,442<br>2,652<br>15,532<br>14,336<br>1,333<br>20,783<br>9,468<br>5,947<br>34,145<br>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. 

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UKHarvest Ltd 

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

## **15. MOVEMENT IN FUNDS** 

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



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UKHarvest Ltd 

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

## **ANALYSIS OF NET ASSETS BETWEEN FUNDS** 

|Unrestricted funds<br>General fund<br>Restricted funds<br>**TOTAL FUNDS**|Total<br>2021<br>Total<br>2020<br>£<br>£<br>540,614<br>156,555<br>125,206<br>2,500|
|---|---|
||665,820<br>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<br>buildings<br>Expiring within<br>one year<br>Expiring within<br>two to five years<br>**TOTAL**|2021<br>2020<br>£<br>£<br>27,000<br>-<br>91,578<br>-|
|---|---|
||118,578<br>-|



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