York Allotments CIO
Charity Number
1174306
Trustees. Annual Report & Financial
Statements for the year ended
31st December 2023
Charity accounts preparation &
independent examination service

York Allotments CIO
York Allotments
Charity number
1174306
Contents
Index
Page
Report of the Trustees
Independent Examiner's Report
Receipts & Payments Accounts
10
Statement of Assets & Liabilities
11
Notes to the Accounts
12

York Allotments CIO
York Allotments
Icharity Number 11743061
Trustees. Annual Report
To: 31st December 2023
Charities Full Name:
York Allotments CIO
Registered Charity Number:
1174306
Introduction
2023 was the sixth year of YACIO'S management of the allotments and the penultimate year under the
lease granted by the City Council in 2017. The priorities for Trustees through 2023 remained primarily
as before: improving the administration and management of the allotments to provide a better service
to existing and new tenants- maintaining allotment sites and undertaking a programme of gradual
improvement including reducing the number of unused plots and overgrown trees and hedges. revising
policies and procedures to ensure the YACIO operated in a fair and open way in accordance with its
charitable objectives. In addition, with income almost entirely from allotment rents, trustees had to
consider the impact of inflation on YACIO'S financial sustainability. Another consideration, with the
existing lease nearing its end, was the terms and duration should it be renewed. In particular, trustees
were aware, should a new lease be granted, that YACIO would need to become both more resilient and
develop a longer term view of its activities and purpose.
Administration
Administrator
Trustees continued to engage the services of a part-time self-employed administrator. Following
changes made in 2022 this was on the basis of a contract until November 2024 (the expiry date of
YACIO'S current lease) with annual fee increments linked to inflation as measured by the Consumer
Price Index. On average the administrator worked 20 hours per week but there were considerable
peaks and trough5 Wlth longer hours required at the start of the year following the issue of rental
invoices to tenants. The cost of providing administrative services at £18,407 was broadly similar to
2022.
IT Systems
We continued to make use of the Colony allotment management system provided by MCPC to manage
most administrative tasks, for example maintaining tenant and plot records, generating invoices and
producing reminder letters. The license for the Colony software incurs an annual fee of £1,890, a
relatively small proportion of YACIO'5 overall expenditure. As in previous years the majority of tenants
made use of the online payment facility provided by Colony to pay rental invoices. Unfortunately,
there continued to be performance issues with the system, the most serious of which was the loss of
interoperability with the invoice payment {PayPal) software following a system upgrade by MCPC. This
occurred in the early part of the year when a large number of rental payments were being made online.
Because the fault was not immediately apparent a significant number of rental payments were received
without corresponding updating of the database. As it was not possible to easily identify tenants who
had and hadn't paid it was necessary to introduce time-consuming remedial measures. This resulted in
a significant administrative burden and delay to the process of sending invoice reminders and the re-
letting of plots for which no rental payment had been made.

York Allotments CIO
York Allotments
Icharity Number 11743061
Trustees. Annual Report
These issues, which were beyond YACIO'S immediate control, had both a financial and reputational
cost. As a result trustees through Treasurer Lisa Turner sought compensation from MCPC securing
complete waiving of the software license fee for 2023. Although this provided reasonable recompense,
trustees continue to have concerns about the reliability of the Colony software and the commitment of
MCPC to its maintenance and development. Tentative steps to consider alternative systems have been
taken, but a change would be a major undertaking the feasibility of which requires careful evaluation.
Trustee Helen Butt continued to take primary responsibility for managing YACIO'S webslte. As well
as ensuring the website was maintained and updated Helen introduced a number of enhancements
designed to improve the experience for users including an online concession application form and
changes to the contact form to reduce the incidence of spam.
Policies and Procedures
Some modifications to policies and procedures were made during the year. With one exception these
were mainly in response to specific events or incidents and were of a minor nature and did not
necessitate changes to the revised Tenancy Agreement introduced in 2022. Issues considered included
how to deal with tenancies when the plotholder was in a nursing home or imprisoned. establishing
clear criteria for the clearance of overgrown plots vacated at the end of a tenancy and how to deal with
tenants who had been repeatedly issued with non-cultivation warnings. Where appropriate these issues
were discussed with Site Secretaries. When changes imparted on documentation, trustee Simon Wild
continued to oversee amendments. The Site Secretary Handbook was updated during the year.
The most significant policy change decision made during the year concerned the rental concession
arrangements inherited from the City Council. Since taking on management of the allotments trustees
had been aware that the cost of obtaining and renting an allotment was quite high in comparison to
other local authorities. We were concerned this was a potential barrier to those on low incomes, an
obstacle only partially alleviated by the concession arrangements in operation. These, while not entirely
age based, largely benefited those in receipt of the state pension who accounted for the vast majority
of concession holders.
These concerns led trustees to undertake a review of concessions. This was also informed by an
awareness that the high rate of inflation was likely to increase YACIO'S costs significantly so that the
previous aim of not raising rents during the lease period was no longer financially sustainable (see
further Finance). After much consideration trustees therefore drew up a revised concession schedule
for implementation from January 2024. This removed the age and other existing concessions and
replaced these with eleven benefit based conce55ions. The concession rate, previously 40010, was
increased to 500/0. These changes were made alongside a 4. 10/0 increase in overall rent rates.
An outline of the proposed changes was endorsed by the majority of members present at the AGM and
communicated to tenants later in the year via email and the newsletter. A relatively small number of
comments have been received, mostly negative but also some positive. Trustees are well aware this
is a controversial change that is not popular with some affected tenants. However, we believe the new
concession arrangements are inherently fairer, being based on income rather than an age entitlement.
Policies and Procedures
Site Secretaries continue to play a key role as YACIO'S representative on each site. Trustees are
particularly grateful for their continuing 5UPPOrt. As in previous years trustees held three in person
meetings with Site Secretaries including one at Holgate in the summer. All sites had a Site Secretary
in place throughout the year. The only newcomers were Norah Godfrey at Glen and Gary Flakes at New
Lane.

York Allotments CIO
York Allotments
Icharity Number 11743061
Trustees. Annual Report
overnance
Annual General Meeting
The fifth AGM, and only the third to take place in person due to Covid restrictions, was held on 25th
March. About 30 members were in attendance. In accordance with the Constitution limiting trustee
tenure to three years, Maria Lewington-Gower and Adam Myers stepped down as trustees but were
re-elected for further terms. In addition, Heather Whittaker was elected as a full trustee. In the open
forum that followed the forma l AGM trustees presented an outline of the possible changes to rent and
concessions to be introduced from 2024. There was considerable discussion after which an indicative
vote was taken that showed a clear majority in favour of the change5 trustees were considering. A
further issue raised by trustees was whether members wished trustees to pursue a new lease with the
City Council. There was a clear consensus that a new lease should be negotiated,
Trustees
During the year there were no permanent changes to the offices held by trustees or the specific areas
of responsibility they covered. Tony Chalcraft continued as Chair, Helen Butt as Secretary and Lisa
Turner as Treasurer. Further roles and responsibilities were: Administrative Supervision.. Helen Butt;
Association Liaison.. Adam Myers; Complaints.. Maria Lewington-Gower (except in periods of absence).
Documentation.. Simon Wild. Newsletter and Website.. Helen Butt- Risk Assessments- Heather
Whittaker; Site Maintenance: Colin Smith. Site Specific Issues.. Tony Chalcraft.
After returning from a period of absence Maria Lewington-Gower was given further leave of absence
due to maternity. Maria had a son in November and will be returning as a full trustee in 2024. Following
Heather Whittaker's elettion as a full trustee at the AGM there are eight trustees, one short of the
constitutional provision of a maximum of nine. Heather has assumed special responsibility for risk
assessments, safety and animal welfare. Trustees, five of whom have been in post since the inception
of YACIO, are well aware. especially with the prospect of a new lease, of the need to find both an
additional trustee to raise the number to the full complement and make provision for the recruitment of
new trustees should existing trustees wish to retire.
perations Management
Trustee Colin Smith ably led on all matters relating to operations management, that Is allotment site
maintenance and upgrades. This included coordination with the contractor carrying out grass cutting
and hedge trimming and management of all repairs and improvements. Much of the latter, especially
repairs and renewals, was largely carried out by handyman/gardener Dave Ruddock, assisted by
colleague Phil. Trustees are especially grateful to Dave and Phil. They provide an efficient and cost-
effective service, without which a range of external contractors would have to be engaged.
Contractor (Grass and Hedge Cutting)
Prior to the start of the year the site maintenance contract had again to be rendered due to the
failure of the operator to adhere to specification. A new contractor Aspects Horticultural Services was
appointed. The cost of the new contract was considerably in excess of that for the previous contractor
but was judged reflertive of both inflation and the level of service to be provided. In addition, due to
cost savings following non-payment of the previous contractor because of breach of contract, it was
possible to finance some additional hedge cutting at the start of the year. Grass and hedge cutting

York Allotments CIO
York Allotments
Icharity Number 11743061
Trustees. Annual Report
costs during the year were £25,021, the largest single item of expenditure during the year. This
sum was considerably in excess of 2022's £12,273 but needs to be considered alongside lower than
expected payments to the 2022 contractor and the additional hedge cutting carried out by Aspects
Horticultural Services at the start of the 2023. Overall, although there have been a few issues with
grass cutting, feedback from site secretaries and tenants on the performance of Aspects Horticultural
Services has been positive.
Repairs and Upgrades
Most other site maintenance, for example repairs and renewals to gates, fences and noticeboards,
rubbish removal and clearing overgrown plots is undertaken by our handyman/gardening team. Overall
£15,069 was spent on repairs and maintenance carried out by the team during the year. A further
£3,429 was spent on the upgrade of sites. In practice there is some overlap between these two budget
headings. Of the latter heading, £1,480 was for tree clearance work mainly carried out at Holgate
and Low Moor in the latter part of the year by a new contractor. Trustees are aware that a significant
amount of money is spent on repairs and maintenance. A particular concern is the cost of clearing plots
that have been neglected by tenants. As already mentioned, clarifying policies on this issue is currently
ongoing.
Managing trees on sites, especially at Low Moor and Scarcroft, continues to be a particular focus. The
aim remains to carry out a long term programme of tree management both for safety reasons and
to prevent a backlog of work building up that could be costly to finance in the future. Although some
work has been carried out in recent years, notably at Scarcroft, there remains much to be done. Not
as much money was spent on tree work during the year as had been planned. This was the result of
a number of factors including fi'nding suitable contractors and agreeing the scope of work. Trustees
recognise that tree maintenance is a considerable risk in terms of safety and costs and plan to progress
further work in 2024 and beyond,
One notable improvement during the year was to the public right of way that bisects Scarcroft
allotments and is used by many tenants to access their plots. The path was resurfaced by contractors
lacksons as a community benefit as part of the road improvement scheme on Tadcaster Road. Trustees
are grateful to Jacksons, and the Scarcroft Association and City of York Council who were instrumental
in facilitating this much needed upgrade.
Finance
Full financial data is available separately to this report. In summary the financial position, both for
the year and the future is favourable. YACIO carried forward £85,511 comprising unrestricted funds
of £49,912 and restricted funds, made up of tenant deposits, of £35,599. The total carried forward
is slightly lower than the £87,280 in 2022. In the last few years income has generally exceeded
expenditure allowing a reserve to be accumulated. Trustees were satisfied that this was more than
adequate and set a deficit budget for 2023 of £10,000. For various reasons, for example the non-
payment of IT system supplier MCPC'S license fee due to poor performance, the excess of expenditure
over income was far lower than budgeted at £1,029.
During the year £40,000, mainly comprising tenant deposits, was placed in an interest bearing
account with the Unity Trust Bank, a specialist bank providing services to charities and other non-profit
organisations.

York Allotments CIO
York Allotments
Icharity Number 11743061
Trustees. Annual Report
Looking ahead, it is anticipated income for 2024 will be in excess of that for recent years due to
concession policy changes and the 4. 10/0 overall rental increase. The amount of additional income is
difficult to estimate at the time of writing, but an increase of £5,000-£7,500 might be expected. Set
against this are anticipated cost increases of at least 50/0 and the possibility of unexpected costs such
as urgent tree work or other essential maintenance. Trustees are very aware that having rents as the
only source of income is high risk and that attention needs to be given to the potential to develop other
income streams.
Performance
At year end there were 1,537 lettable plots (1,515 2022). Of these 72 were vacant (about to be let to
new tenants) and 125 were under notice.
During the year 183 tenancies ended. 141 were ended voluntarily by the tenant, 46 following a
warning notice from YACIO. 38 tenancies were terminated by YACIO, 28 for non-cultivation and 10 for
non-payment. 4 tenancies ended due to the death of a tenant.
170 new plots were let during the year.
At year end there were 3,294 applicants on the waiting list. In December 2022 the number was 3,018.
It is important to note these figures represent the total number of applications, not the total number
of people waiting for a plot. This is because each person registering may choose to apply for a plot
at up to three different sites. It is not known, or easily possible to establish from the Colony system,
how many of those joining the waiting list make multiple applications. 962 (31.60/0) of the 3,294
applications on the list at the end of 2023 were made during the calendar year. Again, this is the total
number of applications with each person registering having the option to apply for up to three plots.
In considering the waiting list it should also be noted that Site Secretaries continue to report that
a large number of applicants do not respond to invitations to view plots on reaching the top of the
list. This, in part, may be due to the length of the lists with many of those waiting having changed
circumstances before a plot 15 offered. It is therefore highly likely that the waiting list overestimate5
the number of people actively wanting a plot.
Is
san
ecuri
Administrative Risks
Trustees are aware of a number of non-financial issues that remain risks for YACIO. Administratively,
the main concerns are reliance on the services of one part-time self-employed administrator and the
MCPC IT system, which, as already highlighted, caused considerable disruption during the year. To
partially alleviate these risks trustee Helen Butt has regular updates with the administrator and has
also assumed further responsibilities for some IT functions in relation to the website. Additionally,
trustee Lisa Turner has liaised with the administrator on aspects of the Colony IT system 50 that some
functions could be carried out in the event of the administrator's unavailability. As has previously been
outlined, trustees are also looking at the possibility of replacing the Colony system.

York Allotments CIO
York Allotments
Icharity Number 11743061
Trustees. Annual Report
Risk Assessments
Following work begun in the previous operating year, trustee Heather Whittaker, assumed responsibility
for carrying out regular site risk assessments as well as aspects of health and safety and animal
(livestock on allotments) welfare. In response to the initial risk assessment trustees categorised the
risks identified according to seriousness and responsibil ity. If responsibi lity rested with YACIO remedial
work was carried out by handyman/gardener Dave Ruddock where feasible. A further risk assessment
exercise was carried out in the summer.
Security
As in previous years there were issues with vandalism and theft at a number of sites. Particularly
serious problems occurred at Low Moor in the autumn with vandalism, shed break ins and arson that
destroyed a shed. Holgate also experienced several bouts of vandalism during the year. In both cases
there was contact with the police. At Low Moor, site secretaries and trustees investigated the possibility
of engaging a security company to protect the site. However, the types of patrol or call outs that could
be offered did not appear to provide the level of protection needed. At Holgate trustees agreed to fund
a £1,500 extension to a fence. Other vandalism and antisocial behaviour was reported at Glen, Hob
Moor and Scarcroft.
Other Actlvltles and Developments
Associations
Trustees continue to engage with allotment associations. A well-attended meeting between trustees
and association representatives took place in September. Topics discussed included the boundaries
of responsibility between YACIO and associations as well as site specific issues and changes to the
concession arrangements.
A particular association issue which began to be regularised during the year was the status of
association trading huts and other structures in the context of YACIO'S lease. It came to light that,
with the exception of the trading hut at Low Moor given a ten year license by the City Council that was
about to expire, none of the structures had a formal agreement in place. Starting with Low Moor YACIO
have begun putting in place licenses for all association structures occupying plots which are included in
the YACIO lease.
At Scarcroft the association is in the process of replacing the wooden trading hut with a new structure
based on shipping containers. This is entirely led and funded by the association but YACIO trustees
have discussed with association officers how this development might change the use of adjacent plots
and benefit tenants on allotment sites not part of the Scarcroft and District Association.
City of York Council
Trustees continued to liaise with City of York Council on a variety of matters, including the procedure
for drafting a new lease, with Operations Manager Dave Meigh. Following correspondence on issues
relating to food poverty, food growing and allotment provision trustees also attended a meeting with
Councillor Bob Webb. This provided a useful opportunity to exchange ideas and outline some of the
issues facing YACIO, particularly the long allotment waiting lists.

York Allotments CIO
York Allotments
Icharity Number 11743061
Trustees. Annual Report
Newsletter and Blog
A newsletter for tenants continued to be produced roughly quarterly. This was distributed electronically,
except for the January issue which was sent in print to tenants together with annual rental invoices.
Trustee Helen Butt acted as editor. During the year a tenant also began writing a monthly blog
high lighting seasonal tasks entitled 'Plotlines'. This is posted on the website.
Plot Competltlon
Following discussion at a Site Secretary meeting a Small working group was set up to take forward a
best plot competition based on that run by the City Council and last held about 15 years ago. This was
more successful than anticipated, receiving 70 entries. Awards were made on an area basis for both
best established plot and best plot newcomer plot. The city wide prize for the former category was won
by Paula Smith from New Lane and the prize for the latter by Helen and Emma Chan at Bootham. Prize
giving took place at a well-attended ceremony at Holgate in August. We are grateful to Rachael Maskell
MP for attending and awarding the prizes. Trustees are also grateful to the organising group of Claire
Pickard, Jane Thurlow and Heather Whittaker and all those who assisted with the judging.
Potential New Allotment Site and Related Developments
YACIO was reapproached during the year by an estate owning a part disused allotment site on the
edge of a village within a few miles of the city centre. Following viewing of the site and discussion with
the estate's agent, trustees agreed to pursue a possible lease. Negotiations on this are continuing at
the time of writing. The site currently has a few remaining tenanted plots but is otherwise used for
horse grazing. Some investment would be required to develop the site. Trustees are agreed that funds
for this would primarily need to be obtained externally. The site represents an opportunity to provide
new plots in an accessible location and could help reduce the waiting list.
In the latter part of the year YACIO took part in discussions regarding possible community use of a
walled garden sltuated within the Fulford Cross site but not under our lease with the City Council. At
this stage it is envisaged any YACIO involvement would be as a partner. Possible options YACIO might
wish to develop include a demonstration area, a seedling raising facility and a training space.
Two training courses on fruit tree pruning were held during the year at Low Moor on the Kids,
Community Allotment. The courses were open to tenants from all sites for a £5 fee and fully booked.
YACIO are grateful to Louise Cantlay of the Abundance Project for part leading these courses. It is
hoped that further training sessions will be offered in 2024.

York Allotments CIO
York Allotments
Icharity Number 11743061
Trustees. Annual Report
Future Issues and Plans
The most important immediate concern for trustees in 2024 will be securing a new lease from the City
Council. It is anticipated that this will be granted, issues to be clarified mainly relating to the duration
of YACIO'S tenure and matters such as responsibility of boundaries and struttures, for example trees
alongside public roads or boundary walls that could be expensive to maintain.
With the small increase in rents and changes to the concession arrangements trustees anticipate that
income will increase. It is hoped that this will avoid the need for further rent increases in the next few
years, but this will depend on the amount of extra income the changes generate, the rate of inflation
and whether any significant, unexpected, maintenance work is required.
The other pressing issue is the length of the waiting list. Ultimately this can only be addressed by the
provision of new allotment sites. However, with the exception of the potential new site being explored,
the opportunities for developing this are restricted by the lack of suitable land and funding constraints
Looking further ahead, trustees are aware that with a new lease a more strategic, longer term, view is
required. We hope to take steps towards this in 2024. Particular issues for future consideration remain
similar to those outlined in previous annual reports. These include:
keep under review the efficiency and resilience in administrative and other routine operational
activities introducing changes and enhancements as resources permit
making fuller use of all available space at every site other than that required for access or
conservation purposes
making more use of the website to communicate with members and the wider public
developing long term, site specific, tree and hedge management plans
increasing tenant awareness of environmentally sustainable growing and managing sites in ways
that promote biodiversity
developing closer relationships with site associations in order to support their endeavours and assist
in the formation of associations covering sites where none currently exist
providing increased advice and support, through training sessions and the website, for tenants,
especially those taking on a plot for the first time, on effertive use of their allotment
supporting community group and other innovative growing activities on allotment sites
developing and supporting initiatives that increase the role of allotments in promoting the overall
well-being of tenants and the wider public, for example improving mental and physical health,
alleviating social isolation. providing sustainable locally produced food, supporting the local
economy, etc.
considering the extent to which the charity can actively promote and campaign for additional
allotment provision within the City of York area, possibly in collaboration with other non-YACIO
managed sites, members of the public and any other interested parties

York Allotments CIO
Icharfty Number 11743061
Independent examiner's report to the trustees
of York Allotments CIO
I report on the accounts of:
York Allotments CIO
For the year ended:
31st December 2023 Which are set out on pages 10 to 13
Responsibilities and basis of report
As the charity trustees of the Trust you are responslble for the preparatlon of the accounts In
accordance with the requirements of the Charities Art 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
CharSty Commlsslon under sectlon 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confimi that no material matters have come to my attention in
connettion with the examination giving me cause to believe that in any material respett-
accounting records were not kept in respert of the Trust as required by settion 130 of the Act;
or
the accounts do not accord with those records
I have no concerns and have come across no other matters in connertion 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.
0810412024
Karen Wood (ACMA)
Outsource independent examination service
The Hiscox Building
Peasholme Green
York YOI 7PR
Date

York Allotments CIO
Icharity Number 11743061
Receipts & Payments Accounts for the year ended
31st December 2023
Unrestricted Restricted
funds
funds
2023
Total
2022
Total
Receipts
Rents
76,097
76,097
74,075
Fundraising & events
69
69
Bank interest
1,038
1,038
47
Total receipts
77,204
77,204
74,122
Payments
Administration officer
18,407
18,407
18,008
Insurance
1,028
1,028
287
Grass & hedge cutting
25,021
25,021
12,273
Deposits returned
740
740
1,108
Free plots and honorariums
800
800
925
Licences
66
66
1,890
Independent examination fee
350
350
300
Admin support & office costs
5,997
5,997
6,294
Upgrade of sites
3,429
3,429
8,292
Repair5 & maintenance
15,069
15.069
12,888
Trustees, expenses & meeting costs
23
23
41
Water
5,484
5,484
4,158
Bank charges & paypal fees
2,427
2,427
2,342
Event costs
50
50
Sundry expenses
82
82
25
Total payments
78,233
740
78,973
68,831
Net of receipts/(payments)
{1,029)
(740)
(1,769)
5,291
Transfer between funds
Balance brought forward
Balance carried forward
50,941
36.339
87.280
81.989
49,912
35,599
85,511
87,280
10

York Allotments CIO
Icharity Number 11743061
statement of Assets and Liabilities at:
31st December 2023
Unrestricted Restricted
funds
funds
2023
Total
funds
2022
Total
funds
Assets
Cash at bank and in hand
Current bank account
37,954
37,954
50,250
Cooperative deposit account
804
804
36.630
United Trust Bank
4,401
35,599
40,000
Charity Bank
1,017
1,017
Paypal
5,729
5,729
374
Petty cash
26
49,912
35,599
85,511
87,280
Unrestricted Restricted
funds
funds
2023
Total
Funds
2022
Total
funds
Liabilities
Independent examination fee
350
350
300
350
350
300
11

York Allotments CIO
Icharity Number 11743061
Notes to the Accounts for the year ended:
31st December 2023
l. Basis of accounts
The Trustees have taken advantage of section 144 (2) of the Charities Act 2011 and prepared the
accounts on a receipts and payments basis.
2. Restricted funds
Fund name
Purpose
Deposits
Deposits which may be refundable if plots are returned in a
responsible state
Balance
b/fwd
Incomlng Resources
resources expended
Transfer
between
funds
Balance
c/fwd
Unrestricted Funds
50,941
77,204
28,233
49,912
Restricted Funds
Deposits
36,339
740
35,599
Total Restricied Funds
36,339
740
35,599
Total Funds
87,280
77,204
78,973
85,511
12

York Allotments CIO
Icharity Number 11743061
Approval of accounts for the year ended
31st December 2023
The report and accounts were approved at a meeting
of the trustees held on
Date
Signed for and on behalf of the trustees
Signature
Name
Position {e.g. Chair etc)
Date
13