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← Sustainable St Albans

2022-03-31-accounts

Sustainable St Albans

Annual report and financial statements For the year ended 31 March 2022

A group of local people …

Sustainable St Albans Annual report and financial statements For the year ended 31 March 2022

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Contents Page
Annual review 2
Trustees’ formal (statutory format) report 16
Independent examiner’s report 19
Financial statements:
Statement of financial activities 20
Balance sheet 21
Notes to the financial statements 22

Sustainable St Albans Annual report and financial statements – Annual review For the year ended 31 March 2022

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Introduction

Sustainable St Albans is an environmental charity trying to help the city and district of St Albans ("the District") to become a more environmentally sustainable place, in response to the climate and ecological crises that we face. These problems require urgent action at all levels: internationally, nationally, locally, and individually. Sustainable St Albans raises awareness of these issues across the District, provides organisations and residents with information about the climate actions that they can take, and runs practical carbon-cutting projects.

The charity began the year ended 31 March 2022 ( referred to in this review as “the year” ) with renewed optimism as funding was being secured for an ambitious programme of community engagement. The period since March 2021 to the date of this report ( referred to in this review as “the period” ) included the end of the Covid19 restrictions, which for the charity has meant not only the return of in person events, but also preserving the benefits of online working where we can.

Think globally ...

We note with sadness the many weather-related tragedies affecting societies around the globe. There is perhaps one note of increasing realism in the newfound willingness of the media to attribute the severity of droughts, floods, ice melts, hurricanes, heatwaves and wildfires to climate change.

The UN Climate Conference hosted by the UK government in Glasgow last year (COP26) came and went without generating any tangible commitments to substantial, urgent actions to reduce carbon dioxide and other greenhouse gas emissions, or to adapt to the worsening climate. The UN’s Intergovernmental Panel on Climate Change (“the IPCC”) published part two, “Impacts, Adaptation and Vulnerability”, of its sixth and starkest report in February 2022. One of its many headlines for policy makers was “Global warming, reaching [ only ] 1.5°C [the Paris goal] in the near-term, would cause unavoidable increases in multiple climate hazards and present multiple risks to ecosystems and humans.”

We recognise that at all levels of society many fine words are said, and that positive actions are being taken, but the trustees continue to hold the view that much more must done to ameliorate the effects of global heating. Accordingly, our work seems more necessary than ever.

Sustainable St Albans Annual report and financial statements – Annual review For the year ended 31 March 2022

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... act locally

The survey we carried out in April 2021 (reported on page 13) showed that the vast majority of those we surveyed were very concerned by the climate and nature crises we face.

As Greta Thunberg said, “You are never too small to make a difference”. As a charity, one of our tasks is to raise awareness of climate risks that we all face and to encourage the mitigation and adaptation that will be needed to stave off the worst impacts of the climate change. The principal way that we do this is to highlight the steps that individuals, households, organisations and communities can take to reduce their own ecological footprints.

Raising awareness and community engagement

What it is

This is an umbrella term for everything we do to increase the awareness and understanding of the public of environmental risk and sustainable behaviours, particularly, but not only, relating to climate change. (We have previously referred to this as “community education”.) Almost all of our activities raise that awareness, but in this section, we report on events and activities particularly intended to engage with and provide information to the community.

Our events and activities are for the benefit of the general public.

We produce a free, colourful and informative monthly newsletter by email which includes details of all of our upcoming activities and other items that we believe will be of interest to our subscribers. (To receive the newsletter please click the sign up button at the foot of our website home page.)

During the summer of 2022, we redesigned our website so that it is easier to use and has a lower carbon footprint than its predecessor. The website displays increasing amounts of information and resources, including many blogs on sustainability themes, and information and reports on our activities and past events, as well as an events calendar showing our future programme.

Statistics

The Sustainable St Albans website: 45,000 page views, year to 31 March 2022 (year to March 2021, 46,000) The Sustainable St Albans newsletter: 1,350 subscribers (31 March 2022) (August 2021, 1,300)

Sustainable St Albans Annual report and financial statements – Annual review For the year ended 31 March 2022

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How we deliver our projects and activities

Most of our work is delivered by volunteers, with assistance from a few grant-funded contractors paid to assist on specific projects. We began the period with sufficient funding to employ the equivalent of one full time person to work across many of our various community engagement projects, expecting that this would significantly increase our effectiveness. However, recruitment proved difficult, and we did not manage to let the contract until October. Unfortunately our contractor then had to withdraw on health grounds shortly before the year end. Subsequent to the year end we engaged the services of a local, well-staffed environmental charity to help us to continue the funded work.

What happened in the period

We provided advice and support to the Climate Coalition team, helping them to deliver the UK’s first Great Big Green Week in September 2021, using the SuStFest model on a national scale.

A collaboration that we had formed, the St Albans Climate Action Network, continued to promote Count Us In locally. This UN-endorsed initiative aims for a worldwide subscription, and calls on people to take at least one of the 16 highest impact carbon-cutting steps (shown here). We particularly promoted the scheme in the run up to the COP26 climate talks in November 2021, and commissioned a number of blogs under these headings.

To be “Counted In” you have to record your pledge on the “Count Us In ”. website. We have to admit to being disappointed by the numbers of people and actions that have been registered in our “Count Us In community”. As at 30 September 2022, this showed 99 committed actions with an estimated carbon saving of just under 2 tonnes of CO2.

We continue to encourage local people to commit to one of more of these actions, and to identify some of our website material with these themes. There is more - information at St Albans Climate Action Network Sustainable St Albans

We have recruited and trained a volunteer group of Climate Champions. Members of this team have represented us at public events, but they are particularly available to talk to any group about the whys and wherefores of climate change.

Sustainable St Albans Annual report and financial statements – Annual review For the year ended 31 March 2022

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During the year we also designed and delivered a workshop suitable for not-forprofit groups on formulating a climate action plan, and after the year end we produced a similar workshop for businesses .

For people wanting, or wanting to share, a more private introduction, our Climate Conversation action and resource pack can help anyone to discuss the climate crisis, their thoughts for the future, and the actions they might take, with friends or - family or colleagues. This is free to download at climate conversations Sustainable St Albans

Community engagement also includes Our Planet Our Future (OPOF), which began as a festival and continues as a series of open talks with guest speakers presenting interesting and sometimes novel perspectives on moving towards a more sustainable life and a lower carbon economy.

What happened in the OPOF year

After being online for so long, including for the first half of the year, we were pleased to return to in person meetings. Even then, in keeping with the times, we have continued with a mix of both styles of event. During the year we

Statistics

Approximately 30 people attended each of the online events; approximately 40 came to the COP26 evening. A full report on each of our OPOF events is signposted at - Our Planet Our Future Sustainable St Albans

OPOF is a continuing programme with events held approximately every two months.

Sustainable St Albans Annual report and financial statements – Annual review For the year ended 31 March 2022

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The Sustainability Festival (SuStFest)

What it is

The charity, in collaboration with the St Albans Friends of the Earth group, and with support from the District Council, curates a festival during which any local organisation that wishes to participate puts on an event or events, of their own design but relating to sustainability, for the general public. Our key roles are to encourage and then coordinate participants, and to promote the festival as a whole.

The charity itself runs some events within the festival, and, in addition, other organisations, particularly schools, hold private events that take place during the festival and are acknowledged in the programme.

What happened in the year

SuStFest21 Planning for the 2021 Festival began in 2020 and its preparation and promotion was in full swing as the financial year opened. The organising committee and participating groups were very conscious of the evolving nature of the pandemic restrictions and the uncertainties facing all organisers.

We believe that SuStfest21 was a great success Our evaluation includes seeking detailed feedback from attendees and event organisers, both as regards the intent and success of the events and our performance as organisers. Some of the key points from that evaluation were:

Sustainable St Albans Annual report and financial statements – Annual review For the year ended 31 March 2022

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Respondents also gave us a number of suggestions for the future, and a “thumbs up” on how well we ran the festival.

A flavour of SuStFest 21 is given by the photo gallery. Most people like SuStFest just as it is, but the volunteer organising team continues to reflect on “what works” and what might work better.

Statistics

145 public events ran during SustFest21 (23 May – 6 June), comprising:

We estimate that

In addition, 42 private events registered to be part of the festival, and 29 schools downloaded the assembly pack that our team had prepared, but we have no estimate of the attendance levels at these events.

The SuStFest website: 26,000 views in the year to 31 March 2022 (47,000 in the year to 31 March 2021)

What happened after the year end

An excellent SuStFest 22 ran from 15 to 31 May across St Albans, Harpenden and the villages. We will cover that in our next annual report.

Sustainable St Albans Annual report and financial statements – Annual review For the year ended 31 March 2022

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Sustainable Markets

What are they

At a Sustainable Market all the traders offer products and services that support a sustainable lifestyle. Pitches are also offered to charities and community groups with objectives consistent with the preservation and improvement of the environment. The first of these, in 2019, was known as the Market Takeover, when, in addition, a festival character was achieved by securing the closure of St Peter’s Street and providing entertainment.

What happened in the period

We ran two Sustainable Markets to bookend SustFest21, in collaboration with the St Albans BID.

During the year we began working with Harpenden Town Council (HTC) to make the “Harpenden Sustainability Market” a regular feature in the town’s events calendar. The first of these, was held in July 2021, and further events were held in September, November and March (2022). The market is now well established and scheduled to run five times a year.

As part of both of these collaborations we have received 50% of the profit, a useful source of unrestricted funds for the charity.

Playing Out

What it is

Playing Out is a nationwide concept where residents choose to apply to close their road to through traffic to allow the children to come out onto the street and cycle, scoot and play together in the road. It is a fabulous way to build communities. All residents benefit, especially children, parents and isolated older people, as everyone truly gets to know their neighbours, and this leads to more resilient and environmentally sustainable communities.

Sustainable St Albans Annual report and financial statements – Annual review For the year ended 31 March 2022

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Road closures for Playing Out must be formally approved by the Council but it is Sustainable St Albans that promotes, enables and in large part manages the scheme throughout the District. Playing Out is more fully described on our website.

What happened in the period

Playing out was simply not on during the Covid-19 restrictions, and we returned to the streets “in force” only in the autumn of 2021.

We work hard to promote the scheme, including by holding information sessions (online seems to work well for these) and for example by having leaflets in four languages other than English and by

building links with other community groups, as well as by securing coverage in local print media and by using our own flyers and social media accounts.

We also encourage Playing Out and other street closures to tie in with special occasions. For example, about a dozen streets closed for “World Car Free Day”, and we linked with the St Albans Rainbow Trail to create a “Halloween Spooktacular”. Following the huge success of the Festive Streets project in the winter of 2020 (during Covid), support was once again offered to streets that decorated their windows over the festive period in the winter of 2021. Our Playing Out team are also responsible for Our Street Party in the District , and their skills and energy were doubtless a factor behind St Albans and Harpenden accounting for about 20% of Hertfordshire’s 600 or so sanctioned Jubilee street parties.

Statistics

Streets with Playing out permission 2021 29 (2020 16) Streets that held Playing out sessions 2021 27 (2020: 0, due to Covid-19) The Playing Out newsletter March 2022 500 subscribers (August 2021, 495)

Thermal Imaging Camera project

What it is

We have two thermal imaging cameras which are free for residents of the District to borrow. The camera enables you to see heat leaking from, or cold air entering, a building, by taking colour-coded images that highlight temperature differences.

Sustainable St Albans Annual report and financial statements – Annual review For the year ended 31 March 2022

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For example, the camera can highlight insufficient loft insulation, gaps in floorboards, draughty windows and badly fitted loft hatches. Areas like this allow warmth to escape, meaning you use more fuel to keep your house warm. For these purposes, the cameras work most effectively in the colder months.

More information about the camera project, including how to borrow one, is available from our website.

What happened in the period

The information/training sessions remained online, whilst borrowing and returning the camera once again became as straightforward as it was before the Covid-19 restrictions. The new camera performed well, and the camera it replaced went on loan to a nearby transition group interested in setting up a similar scheme and to a local school carrying out an extended survey of its premises. Our camera scheme was featured in a Guardian newspaper article.

Statistics

Attendance at information/training sessions year to March 2022 113 (2021 52) Number of times camera was borrowed year to March 2022 108 (2021 43)

Sustainable schools

What it is

An information and resource hub supporting local schools to teach their children, staff, PTA and governors about environmental issues and how to reduce their - school’s ecological footprint; find out more at Sustainable Schools Sustainable St Albans. This includes

What happened in the period

We have established termly networking events for teachers, which have been well received. As already mentioned, we created pre-recorded assemblies for SustFest21, for infant, junior, and secondary schools, which teachers could download and use.

Statistics

Our Schools newsletter >160 subscribers (August 2021 >160)

Sustainable St Albans Annual report and financial statements – Annual review For the year ended 31 March 2022

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Open Food Gardens

What it is

Open Food Gardens is an annual programme of local gardens open to visitors during the summer months. The programme is run by residents of the District who are passionate about growing food, and who have been sharing their experiences with hundreds of visitors to the food gardens, allotments and community growing projects since 2009, making this our longest running project.

What happened in the period

After 2020’s season of video tips it was a great pleasure to be back with 13 gardens open, and 120 (non-unique) visitors.

Repair Fairs

What it is

St Albans District Fixers is a new initiative that brings together a group of skilled amateur fixers that tackle the repair of all manner of portable electrical and electronic goods brought to a Repair Fair within the District. At some events fabric and clothing repairs and bike servicing and repair are also offered. (More information on our website.)

What happened in the period

We held a repair fair in 2019, but the current work really got underway in 2022 with three events so far in this calendar year, including two during SuStFest, and with two more planned.

With the support of a grant from St Albans District Council we were able to buy our own portable appliance tester (“PAT”), essential to ensuring the safety of all at a Repair Fair.

Looking ahead, we hope to help other local community groups set up a ‘fixing community’.

Statistics

In summary, in 2022 to date we have had 120 hours of volunteer fixers’ time supporting 98 participants who brought along their items for repair.

Sustainable St Albans Annual report and financial statements – Annual review For the year ended 31 March 2022

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We worked on 91 items; of which 35 were fixed and 39 deemed repairable, 17 were end-of-life and for recycling. The most successful repairs across the four events were computers and home office kit.

We estimate that the events prevented.121 kg of waste and 981 kg of CO2 emissions.

Our relationship with Transition Network

What it is

Transition Network is a body which encourages and facilitates the creation of “transition town” groups and provides various forms of support to its autonomous members, primarily by non-financial means. As the “central body” the Transition Network is in addition able to seek funding for national initiatives.

“Transition” means the shift from “business as usual” to a low-carbon and locally resilient economy. To expand on that:

“[Transition] is about communities stepping up to address the big challenges they face by starting local. By coming together, they are able to crowd-source solutions. They seek to nurture a caring culture, one focused on supporting each other, both as groups or as wider communities. … In practice, [transition communities] are reclaiming the economy, sparking entrepreneurship, reimagining work, reskilling themselves and weaving webs of connection and support. It’s an approach that has spread now to over 50 countries, in thousands of groups: in towns, villages, cities, Universities, schools. [Extract from Transition Network website]

Sustainable St Albans is a member of the Transition Network (as was our predecessor, Transition St Albans). Transition Network has no authority over the charity, which is controlled and directed by its own constitution and the trustees.

What happened in the period

One of our trustees contributed to a conference of London transition groups and we received a fee of £50 for this.

Engaging with local government

We continue to value our close working relationships with local government.

Sustainable St Albans Annual report and financial statements – Annual review For the year ended 31 March 2022

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Principal amongst these is with the St Albans City and District Council (SADC), and in particular our place on the group that is assisting the Council in the development of its Sustainability and Climate Crisis Strategy. We especially value our part in supporting the Council as it acts to reduce its own carbon footprint and in ensuring that the plan’s rather wider objective - of the whole district becoming net zero carbon by 2030 - remains front and centre.

We also work with Harpenden Town Council (and the Harpenden Trust), with Sandridge and other Parish Councils, and with Hertfordshire County Council and a number of County Councillors. All of these parties have at various times over the last few years provided grant funding to the charity.

What happened in the period

These valuable relationships have continued. We particularly acknowledge the various grants received from SADC including a substantial contribution towards our community engagement work.

In April 2021 we surveyed over 600 local residents, gathering their views on climate action. We reported our findings to the council’s Climate Advisory Group. The full report of our survey is available here. Our key findings were:

Our impacts

Our ecological footprint

The Trustees seek to minimise the charity’s negative impact on the environment and have adopted policies that seek to address the environmental costs of our internal meetings and of our events, with particular regards to travel, necessary consumables and our choices of suppliers.

Sustainable St Albans Annual report and financial statements – Annual review For the year ended 31 March 2022

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Of increasing concern globally is the carbon cost of society’s digital footprint. The charity has two content rich websites, holds numerous internal meetings and events online, and communicates largely by email, including our regular newsletters. As noted earlier, one achievement of the recent redevelopment of our main website has been to reduce its carbon footprint.

The trustees will continue to develop the charity’s environmental policies, and to monitor, and seek to measure and minimise, our ecological footprint.

Our positive impacts

In the notes above we have included various statistics that indicate our “reach”.

However, we cannot reliably estimate how many individuals, households, groups, organisations or businesses have reduced their ecological footprints as a direct or indirect result of our work, let alone calculate their collective positive impact on the environment.

Nevertheless, we remain firmly of the view that the charity is making a difference in precisely these incalculable ways, and consider this report to be a fair summary of what have achieved.

Membership of the charity

Our constitution includes a voting membership to ensure that the trustees are expressly accountable to the community of its supporters. Individual supporters may become members of the charity. Members declare their active support for the charity’s objectives and exercise certain governance duties, for example by voting at General Meetings on the appointment and re-appointment of trustees. Members receive no personal benefits, nor is there currently a membership subscription.

To find out more about membership please email us at info@sustainablestalbans.org

Statistics

On 30 September 2022 we had 96 members (30 September 2021 93).

Thank you

The trustees would like to thank everyone who has assisted Sustainable St Albans in any way during this period, and would particularly like to record our thanks to everyone who has volunteered their help. These thanks extend also to our contractors, who give commitments of time and expertise that we likely could not afford at commercial rates.

Sustainable St Albans Annual report and financial statements – Annual review For the year ended 31 March 2022

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The other trustees would also like to say a huge and formal thank you to both Dan Fletcher and to Catherine Ross, who have each decided to step down as trustees at our next annual general meeting.

Dan was a founding trustee but is standing down because he is leaving the District. Dan has placed his professional fundraising skills at our disposal throughout, helping to ensure that we have the financial wherewithal to carry out our work, and currently chairs the events group and the trustees’ governance meetings.

Catherine was one of the founding trustees and before that she was for a long time a member of the steering group of Transition St Albans. Catherine is standing down in the spirit of renewal. She has been central to much of our work and has made a prodigious contribution to the charity, perhaps most importantly as chair of the organising committee of the first four Sustainability Festivals. She currently chairs the trustees’ projects meetings and has until now represented us in our various interactions with the Council.

Looking forward

We believe that the charity and some of its projects are by now part of the fabric of the District, and we are confident that we can at least continue our current projects.

However, we face two challenges. The first is to keep the need for action on the climate crisis in people's minds while our world is beset by so many other concerns. The second is to have a bigger impact. Our task is to find the ways and means to meet those challenges.

Peter Block, Helen Burridge, Jack Easton, Dan Fletcher, Lesley Flowers, Sarah Gataora, Catherine Ross and Jill Watson

(The trustees)

28 October 2022

Sustainable St Albans Annual report and financial statements – (statutory) Trustees’ report For the year ended 31 March 2022

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This trustees’ report for the year ended 31 March 2022 is prepared in compliance with the requirements of the Charities SORP, taking advantage of the exemptions and simplified disclosures permitted to a smaller charity.

Objectives and activities

Sustainable St Albans is incorporated as a Charitable Incorporated Organisation (CIO). The objects of the CIO are:

The charity has been active throughout this, its fourth full year of operation.

In determining what activities to undertake, the trustees have had regard to the Charity Commission’s guidance on public benefit.

Activities, achievements and performance

The principal charitable activities undertaken during the period and the charity’s achievements and (non-financial) performance are described in the Annual Review (pages 2 to 15 above).

Financial review

Our income and expenditure for the year is summarised in the Statement of Financial Activities on page 20, with more detail shown in note 8 on page 28. Overall these show the return to more normal levels of financial activity consistent with the return to in person events. The unrestricted surplus in the year can be largely attributed to the sponsorships of SuStFest 21, and to Sustainable Markets income. The restricted funds surplus is primarily due to the substantial funds raised towards community engagement.

The 31 March 2022 year end position is shown in the balance sheet on page 21. This shows a very strong financial position, primarily due to the large amounts of community engagement funds not then spent, and to the current level of surplus on unrestricted funds. The community engagement programme so funded is continuing in the current financial year.

Sustainable St Albans Annual report and financial statements – (statutory) Trustees’ report For the year ended 31 March 2022

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Reserves policy

Our current policy is to maintain unrestricted, undesignated reserves of between £4,000 and £8,000, so that we can undertake unfunded activities from time to time.

At the year end the charity had unrestricted, undesignated reserves of approximately £6,000 (2021 £5,500), within total unrestricted reserves of approximately £10,500 (2021 £6,500).

Structure, governance and management

The charity is constituted as a Charitable Incorporated Organisation (CIO) with voting members other than its charity trustees. It is governed by a constitution that was prepared from the Charity Commission model constitution for a CIO with a voting membership, adapted only in the sense that the founding trustees determined which of the model’s alternative provisions should be adopted.

No external body has a right to appoint any trustee. The appointment of trustees is provided for in section 13 of the constitution thus:

Sustainable St Albans Annual report and financial statements – (statutory) Trustees’ report For the year ended 31 March 2022

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purpose of determining which of the charity trustees is to retire by rotation at that meeting.

Two new trustees were appointed during the year. The appointments followed informal meetings with existing trustees, attending two trustee meetings as an observer, and a formal interview.

We will approach the recruitment of new trustees in the same way for the foreseeable future, with an emphasis on ensuring that potential trustees have the fullest possible understanding of the Charity and the way it works before their appointment.

The trustees always welcome expressions of interest from individuals who might wish to become trustees.

Reference, administrative and trustee details

The charity is the successor organisation to Transition St Albans (TSA) which was founded in 2009, and formally dissolved on 6 April 2020.

Sustainable St Albans is a Charitable Incorporated Organisation that was registered by the Charity Commission on 19 May 2017, with registration number 1173118. Sustainable St Albans has no premises of its own, but correspondence can be sent to its registered address, 21 Marlborough Gate, St Albans, Herts, AL1 3TX, the home of one of the trustees. The trustees, and therefore the charity, can also be contacted by email using the address trustees@sustainablestalbans.org

The trustees that acted during the year were:

Approval

This trustees’ report was approved by the current trustees as a body on 28 October 2022 and signed on their behalf by:

Jack Easton Sarah Gataora Trustee and treasurer Trustee

Sustainable St Albans Annual report and financial statements – Independent examiner’s report For the year ended 31 March 2022

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Independent examiner’s report to the trustees of Sustainable St Albans

I report to the trustees on my examination of the accounts of Sustainable St Albans (the Charity) for the year ended 31 March 2022.

Responsibilities and basis of report

As the trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Helen Evans, FCA

23 Beaumont Avenue St Albans AL1 4TL

28 October 2022

Sustainable St Albans Annual report and financial statements For the year ended 31 March 2022

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Statement of financial activities

1 April 2021 to 31 March 2022 1 April 2020 to 31 March 2021

Notes
Income from
Donations and legacies
Charitable activities
Other trading activities
Investments
Total income
4, 8
Expenditure on
Raising funds
4
Charitable activities
Total expenditure
4, 8
Net income (or deficit)
Net transfers between funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
Restricted
funds
Total funds
936
33,278
34,214
0
9,250
9,250
9,877
0
9,877
3
0
3
10,816
42,528
53,344
0
0
0
1,716
33,035
34,751
1,716
33,035
34,751
9,100
9,493
18,593

(5,129)
5,129
0
6,587
18,832
25,419
10,558
33,454
44,012		 Unrestricted
funds
Restricted
funds
Total funds
£
£
£
1,383
12,220
13,603
0
116
116
853
0
853
24
0
24
2,260
12,336
14,596
0
0
0
1,549
11,613
13,162
1,549
11,613
13,162
711
723
1,434
0
0
0
5,876
18,109
23,985
6,587
18,832
25,419

Sustainable St Albans Annual report and financial statements For the year ended 31 March 2022

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Balance Sheet at

Notes
Fixed Assets
Tangible fixed assets
5
Current assets
Debtors
6
Cash at bank
Total current assets
Liabilities
Creditors
7
_amounts falling due within one year_
Net current assets
Total assets less liabilities
9
Funds
Unrestricted funds
8
Restricted funds
8
Total charity funds		 31 March 2022
31 March 2021
£
£
4,433
1,235
5,460
3,404
40,140
32,986
45,600
36,390
(6,021)
(12,206)
39,579
24,184
44,012
25,419
10,558
6,587
33,454
18,832
44,012
25,419

These financial statements were approved by the trustees as a body on 13 October 2022 and signed on their behalf by:

Jack Easton Sarah Gataora Trustee and treasurer Trustee

Sustainable St Albans Annual report and financial statements – Notes to the financial statements For the year ended 31 March 2022

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1. Administrative details

Basic administrative details are set out in the statutory trustees’ report on page 18.

2. Basis of preparation

Applicable accounting regulation

These financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s).

These financial statements have been prepared in compliance with the Charities Act, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities SORP (FRS 102), taking advantage of the exemptions and simplifications available to smaller charities, including the exemptions from preparing a statement of cash flows. The charity is a “Public Benefit Entity” as defined by FRS 102.

Adoption of the going concern basis

The trustees have prepared these financial statements on a going concern basis. The trustees have made their assessment of the charity’s ability to continue as a going concern by having regard to the following key factors:

Restricted and designated funds

In accordance with the requirements of the Charities SORP, restricted and unrestricted funds are classified and presented separately. Funds are restricted when received on terms that limit their use to identifiable and specified purposes. The restriction may be identifiable from the terms of the appeal or request for funding, or from the terms of the grant disbursement, or both.

Where a donation is received under an expressed but non-binding preference, these are unrestricted funds, but the trustees designate that such funds are held and used for the expressed purpose and towards allocated support costs. When that activity is completed, any residual surplus is available to charity for use in any of its charitable activities.

The trustees may also designate existing unrestricted funds so as to earmark them for an intended future activity.

The designation of unrestricted funds from any source is not binding on the trustees and may be reversed on the completion of an activity or otherwise if the trustees consider that it is in the best interests of the charity to do so.

Offsetting

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102, except for the immaterial fundraising costs discussed in note 4.2.

Sustainable St Albans Annual report and financial statements – Notes to the financial statements For the year ended 31 March 2022

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Significant judgments and estimates

No significant judgment was necessary in applying the accounting policies below when preparing the 2022 or 2021 financial statements, nor are there any estimated amounts that might require material adjustment on their final determination.

3. Accounting policies

3.1 Income from grants and donations

Income from grants is recognised in full when the charity becomes entitled to a determinable amount of grant and it is also probable that the funding will be received. (This can and often does have the effect that income is included in the financial statements in an earlier accounting period than the related expenditure.)

Income from other donations is recognised when it is received.

3.2 Donated goods and services

Where it is practical to identify the value of donated goods or services, their estimated fair value is included, if in addition it is also material, in income when the goods or services are received.

Except to the extent of specific contracts that are let to enable larger projects to take place, the charity relies very substantially on the contributions of unpaid volunteers (including trustees when acting as volunteers) to carry out its activities. It is not practical to make a reliable estimate of the value of volunteer services received, and accordingly the hugely significant and essential contribution of volunteers is not given a monetary value in the financial statements.

Other than volunteer time, examples of the types of donated goods and services that are not recognised in these accounts include: free use of commercial premises (occasionally, for public meetings), specific skills donated by commercial organisations (again, occasionally), free distribution of promotional material (once), the time given by guest speakers at events, the hosting of organisational and some operational meetings by volunteers, and the travel and domestic costs of volunteers whilst active in the charity’s affairs.

3.3 Income from commercial sponsors

When a commercial sponsor is rewarded with a substantive degree of publicity, such sponsorship income is regarded as the sale of advertising and promotional services by the charity.

The income is apportioned over the duration of the promotional period, which for practical purposes is regarded as the period from the publication of the event programme until the end of the relevant event.

3.4 Income from the supply of charitable services

Where the charity has a contract to supply particular services that are charitable activities, income is recognised to the extent that the charity has completed the contracted activity. Any funds received in advance of completing part or all of the specified activity is deferred and included in the balance sheet as a creditor.

Sustainable St Albans Annual report and financial statements – Notes to the financial statements For the year ended 31 March 2022

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3.4 Income from event entry charges

Income from ticket sales, and from similar charges for other forms of participation in events, such as market stall pitch fees, is recognised in the period in which the event takes place.

3.5 Expenditure

Expenditure is written off in the period in which it is incurred, except to the extent that an asset has been purchased for continuing use by the charity.

3.6 Tangible Fixed Assets

Playing Out resources comprise road signs, which are expected to have a long life, vinyl road closed signs and “kitbags” of equipment which are loaned to the organisers of playing out sessions for as long as their street remains part of the scheme.

Tangible fixed assets are depreciated to apportion their costs over their estimated useful lives as follows:

lives as follows:
Signs 10 years (re-assessed in the year, previously 5 years)
Kitbags 5 years
Thermal imaging camera 5 years
Office equipment 5 years

Tangible fixed assets are reviewed for impairment as at the year end and any identified impairment loss is charged to expenditure as additional depreciation. (Impairment losses to 31 March 2022 - £Nil, to 31 March 2021 – £Nil.)

3.7 Financial instruments

The charity is party only to certain basic financial instruments (as defined in paragraph 10.7 of FRS 102) – being cash at bank, short term debtors and creditors for expenditure incurred, and complies with the accounting requirements applicable to financial instruments. These are accounted for at the transaction price, which is also the expected settlement amount.

Financial assets are reviewed for impairment as at the year end and any identified impairment loss is charged to expenditure. (Impairment losses to 31 March 2022 – £Nil, to 31 March 2021 – £Nil.)

4. Additional notes on income and expenditure

4.1 Income

The income attributable to each charitable fund is shown in note 8.

Donations and legacies is a mandatory caption . This category of income includes grants; no legacy income was received.

(Local) government grants received in the year to 31 March 2022 amounted to £4,344, £3,454 for Playing Out and £890 towards SuStFest22 (2021: £4,530, comprising £3,530 for Playing Out and £1,000 towards SuStFest21.)

Income from charitable activities comprises income earned from contracts or performancerelated grants which have conditions that specify the provision by Sustainable St Albans of particular (charitable) goods or services. In the year ended 31 March 2022 £9,250 was

Sustainable St Albans Annual report and financial statements – Notes to the financial statements For the year ended 31 March 2022

Page | 25

receivable, relating to one Community Engagement agreement with St Albans City and District Council, which continued after the year end.

Income from other trading activities comprises trading activities that raise funds for the charity, such as ticket sales relating to events and corporate sponsorships.

Income from Investments comprises bank interest.

4.2 Expenditure

The expenditure attributable to each charitable fund is shown in note 8. The charity gave no grants in the year (2021: £nil). Expenditure was therefore incurred only on charitable activities, fundraising costs and support costs.

Fund raising costs

The charity’s fundraising efforts, principally applying for grants and seeking sponsorships, are undertaken by volunteers; their contribution is not recognised in these accounts, in accordance with the accounting policy set out in note 3.2. Donations and ticket sales that are received via online platforms net of handling fees are recognised in income at the net amount. For the years ended 31 March 2021 and 2022, these amounts were trivial.

Support costs

The charity’s principal support costs are public liability insurance, IT costs (including domain, website, online conferencing and messaging services), general promotion, and other costs such as the AGM and other meetings not directly attributable to the activities that are separately analysed in these accounts. Most of the restricted funds currently in hand may not be used on general costs, and so, with that limitation, aggregate support costs are allocated in approximate proportion to the time spent on the activities undertaken in the year.

Governance (the cost of the AGM)
IT and communications
Other general publicity
Insurances
Other administration
Total support costs		 2022
£
2021
£
93
0
348
580
375
228
407
375
214
90
1,437
1,273

Sustainable St Albans Annual report and financial statements – Notes to the financial statements For the year ended 31 March 2022

|For theyear ended 31 March 2022|Page|26
2022
£
2021
£
205
477
205
-
205
318
410
160
103
159
103
159
103
-
103
-| |---|---| |Support costs are allocated as follows:
SuStFest21
SuStFest22
Sustainable Markets
Community education (restricted fund)
Our planet our future
Thermal imaging cameras
Open food gardens
Repair fair|| ||1,437
1,273|

5. Tangible fixed assets

Cost at the beginning of the year
Additions
Cost at the end of the year
Depreciation at the beginning of the year
Depreciation charged in the year
Depreciation at the end of the year
Net book value, end of the year
Net book value, beginning of the year
6. Debtors
Other debtors
Accrued income		 TIC
£
Office
£
-
-
2,309
82

Playing Out
£
Total
£
Road
signs
Kit
bags

1,206
919
2,125

1,375
402
4,168
2,309
82
2,581
1,321
6,293

-
-
462
16
482
408
890

228
264
970
462
16
710
672
1,860
1,847
66
1,871
649
4,433
-
-
724
511
1,235
2022
£
2021
£
0
1,354
5,460
2,050
5,460
3,404

Sustainable St Albans

Annual report and financial statements – Notes to the financial statements For the year ended 31 March 2022

Page | 27

7. Creditors, amounts falling due within one year

. Creditors, amounts falling due within one year
Deferred income
Other creditors
Analysis of deferred income
At the beginning of the year
Released to income in the period
Received during the period		 2022
£
2021
£
0
7,012
6,021
5,194
6,021
12,206
2022
£
2021
£
7,012
8,394
(7,012)
(2,132)
0
750
0
7,012

Annual report and financial statements – Notes to the financial statements For the year ended 31 March 2022

Page | 28

Sustainable St Albans

8. Analysis of charitable funds

Year ended 31 March 2022 Fund balances Fund balances
Brought forward Income Expenditure Transfers Carried forward
RESTRICTED FUNDS £ £ £ £ £
SuStFest21 6,193 1,470 (12,792) 5,129 0
SuStFest22 - 3,380 (1,980) 1,400
Playing Out 6,628 5,845 (5,452) 7,021
Community engagement 4,340 31,833 (12,421) 23,752
Schools 944 0 0 944
Our Planet Our Future 727 0 (390) 337
TOTAL Restricted funds 18,832 42,528 (33,035) 5,129 33,454
UNRESTRICTED FUNDS
Designated funds / (deficits)
SuStFest21 (477) 6,500 (205) (5,129) 689
SuStFest22 - 0 (205) (205)
Community engagement 397 144 0 541
Our Planet Our Future (906) 0 (103) (1,009)
Sustainable Markets 534 3,233 (349) 3,418
Thermal imaging cameras 1,458 247 (564) 1,141
Open food gardens 22 303 (187) 138
Repair fairs - 0 (103) (103)
TOTAL Designated funds 1,028 10,427 (1,716) (5,129) 4,610
General funds 5.559 389 0 5,948
TOTAL Unrestricted funds 6,587 10,816 (1,716) (5,129) 10,558
TOTAL FUNDS 25,419 53,344 (34,751) 0 44,012

Annual report and financial statements – Notes to the financial statements For the year ended 31 March 2022

Page | 29

Sustainable St Albans

8 Analysis of charitable funds (continued)

Year ended 31 March 2021 Fund balances Fund balances
Brought forward Income Expenditure Transfers Carried forward
RESTRICTED FUNDS £ £ £ £ £
SuStFest21 9,800 4,485 (8,092) 6,193
Playing Out 5,296 4,551 (3,219) 6,628
Community education 1,740 2,800 (200) 4,340
Schools 1,046 (102) 944
Our Planet Our Future 227 500 727
TOTAL Restricted funds 18,109 12,336 (11,613) 0 18,832
UNRESTRICTED FUNDS
Designated funds / (deficits)
SuStFest21 (477) (477)
Community education 596 (199) 397
Our Planet Our Future (550) (356) (906)
Sustainable Markets 852 (318) 534
Thermal imaging cameras 1,527 130 (199) 1,458
Open food gardens 22 22
TOTAL Designated funds 1,595 982 (1,549) 0 1,028
General funds 4,281 1,278 0 0 5,559
TOTAL Unrestricted funds 5,876 2,260 (1,549) 0 6,587
TOTAL FUNDS 23,985 14,596 (13,162) 25,419

Page | 30

Sustainable St Albans

Annual report and financial statements – Notes to the financial statements For the year ended 31 March 2022

9. Analysis of net assets between funds

Fixed Assets
Tangible fixed assets
Current assets
Debtors
Cash at bank
Total current assets
Current liabilities
Deferred income
Other creditors
Creditors: Amounts falling
due within one year
Total assets less liabilities		 Unrestricted
funds

2022
£
1,913
835
8,252
9,087
0
(441)
(441)
10,559		 Restricted
funds

2022
£
2,520
4,625
31,888
36,513
0
(5,580)
(5,580)
33,453		 Total funds

2022
£
4,433
5,460
40,140
45,600
0
(6,021)
(6,021)
44,012		 Unrestricted
funds
2021
£
0
1,404
12,335
13,739
(7,012)
(140)
(7,152)
6,587		 Restricted
funds
2021
£
1,235
2,000
20,651
22,651
0
(5,054)
(5,054)
18,832		 Total funds
2021
£
1,235
3,404
32,986
36,390
(7,012)
(5,194)
(12,206)
25,419

.

Sustainable St Albans Annual report and financial statements – Notes to the financial statements For the year ended 31 March 2022

Page | 31

10. Related parties and related party transactions

The trustees consider that the charity’s related parties are the trustees, and persons closely connected to them (as defined more precisely in the Charities SORP FRS 102)

Trustees

The trustees receive no remuneration from the charity for their work as trustees (and nor do these financial statements include as a donation any amount in recognition of the value of the time that they have given). Trustees are authorised to settle expenditure directly where this is necessary; when this has occurred, they have been reimbursed.

No trustee has been re-imbursed for expenses incurred in fulfilling their duties as a trustee.

Payment to trustees by a charity for (other) services received is permitted by the Charity Commission, subject to appropriate safeguards. Payment to the trustees of Sustainable St Albans by the charity for services received is permitted by the charity’s constitution, which in this regard adopts the Charity Commission’s standard wording. The trustees have careful regard to the relevant Charity Commission guidance before contracting to acquire any services from any trustee.

No trustee has provided any paid service to the charity in either of the years ended 31 March 2022 or 2021.

The trustees and persons closely connected to them donated a total of £830 to the charity in the year (2021 £490).