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← York Allotments CIO

2024-12-31-accounts

York Allotments CIO

Charity Number 1174306

Trustees’ Annual Report & Financial Statements for the year ended 31st December 2024

Charity accounts preparation & independent examination service

York Allotments CIO

Charity number 1174306

Contents
Index Page
Report of the Trustees 1
Independent Examiner’s Report 10
Receipts & Payments Accounts 11
Statement of Assets & Liabilities 12
Notes to the Accounts 13

York Allotments CIO (Charity Number 1174306) ee

Trustees’ Annual Report

To: 31st December 2024

Charities Full Name: Registered Charity Number:

York Allotments CIO 1174306

Introduction

2024 was the seventh and final year of YACIO’s management of the allotments under the terms of the lease granted by the Council in 2017. The priorities of trustees through the year were largely unchanged from previous years: improving and streamlining administration to make it more costeffective and responsive to tenant needs; upgrading allotment sites through a programme of gradual reduction in the number of unused plots and better maintenance of poor condition hedgerows and trees; revising policies and procedures to ensure the YACIO operated in an equitable and transparent way in accordance with its charitable objectives. As in previous years much trustee time was spent dealing with operational matters. Two issues required particular attention. The first was the decision of our self-employed administrator not to seek a further contract after its expiry in November. As a result, trustees decided to move to directly employing staff appointing two part-time administrators from September. The other significant issue was preparing for a new lease to replace the initial seven-year lease that expired in November. This involved considerable work, especially in clarifying boundaries and areas of responsibility.

Finance

Full financial data is available separately to this report. Overall, the immediate financial position is still favourable. Although funds carried forward at £75,149 were more than £10,000 less than in 2023, the reduction was almost entirely the result of trustees’ decision to set a ‘deficit’ budget for the year of £10,000. After building up funds in the early years of YACIO’s management of the allotments trustees determined that a planned spend on a programme of site enhancements and improvements, especially on unlettable plots, insecure boundaries and inappropriately sited or poor condition trees, was the best use of the charity’s resources. This is reflected in the ‘Upgrade of Sites’ spending which, at £23,232, was far more than previous years.

The only other budget area of significant growth in expenditure was Administration Officer. This was mainly accounted for by the employment of the two new directly employed administrators to work alongside the stepping down self-employed administrator for a period in the early autumn. Trustees judged the expense incurred necessary to both provide the support and training the new staff needed and ensure service continuity. In moving to direct employment of administrative staff trustees planned to make the change cost neutral. As well as reducing contract costs the employment of two staff rather than one self-employed contractor has enabled an increase in staff hours and the discontinuation of the previous unsatisfactory and expensive telephone answering service which should realise an annual saving of c.£2,500.

2024 income increased by £12,461 over 2023. This was largely the result of the 4.1% increase in plot rents and changes to concession rates both implemented from January. Trustees had expected an increase in income because of these changes but the total was greater than anticipated.

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York Allotments CIO (Charity Number 1174306) iCharitable IncorporatedAllotmeOrga n isationts ~~a~~

Trustees’ Annual Report

In reviewing the financial situation, it is important to consider several constraints that may have longer term impacts. Firstly, YACIO remains almost totally dependent on rental income to fund its operations. Unless other income streams can be developed, for example through fundraising, continued site improvements are unlikely to be sustainable. Secondly, if inflation picks up in the next few years, YACIO’s almost total reliance on rental income means service levels could only be maintained through rent increases. Trustees have made only one small overall increase in plot rents in the seven years since taking over administration of the allotments. Whereas it remains our intention not to increase rents in the next few years this cannot be guaranteed. Thirdly, when looking at the accounts it must be borne in mind that nearly half of the funds carried forward are ‘restricted’ comprising refundable deposits paid by tenants on the uptake of a new tenancy. Whereas some deposits are not refunded due to forfeiture on termination of tenancy because the surrendered plot is in an unlettable condition, trustees cannot prudently transfer significant funds from the restricted to unrestricted category. Therefore, only c£40,000 of unrestricted funds is available as of the end of the reporting year to support site improvements or offset operating deficits. This has been a key factor in setting a reduced expenditure budget for 2025 of c£91,000.

Governance

During the year there were no changes to the offices held by trustees. Tony Chalcraft continued as Chair, Helen Butt as Secretary and Lisa Turner as Treasurer. Some changes were made to the specific responsibilities of trustees during the year. As of December responsibilities were as follows: Administrative Support Supervision: Lisa Turner; Association Liaison; Adam Myers; Complaints: Maria Lewington-Gower (Maria resumed responsibility during the year following maternity absence); Documentation: Simon Wild; Newsletter and Website: Helen Butt; Risk Assessments: Heather Whittaker; Site Maintenance: Colin Smith; Site Specific Issues: Tony Chalcraft; Tree Issues: Adam Myers

There are currently eight trustees. The Constitution provides for a maximum of nine. During the year Christine Robertson expressed an interest in becoming a trustee. Christine began attending meetings at the end of the year and will be considered for co-option and election in due course.

Trustees, five of whom have been in post since the inception of YACIO, are aware consideration needs to be given to ensuring additional and new trustees come forward.

The sixth AGM, and only the fourth to take place in person due to Covid restrictions, was held on 23rd March. About 30 members were in attendance. In accordance with the Constitution limiting trustee tenure to three years Tony Chalcraft and Simon Wild stepped down as trustees but were re-elected for further terms. During the AGM issues were raised regarding the changes to concessions policy. This and matters relating to hedge management, communication with tenants especially in relation to non-cultivation of plots and trustee accountability were also asked in the open forum that followed the AGM. Trustees have considered the issues and, where possible, made some adjustments to policies and procedures.

As in previous years there were a small number of formal complaints from tenants. Many were submitted following non-cultivation notices. Most complaints were dealt with by trustee Maria Lewington-Gower. One complaint taken to Rachael Maskell MP by the complainants absorbed considerable trustee time. Trustees are grateful to Rachael Maskell for her help in bringing the complaint to a mutually acceptable resolution.

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York Allotments CIO (Charity Number 1174306) ee

Trustees’ Annual Report

Performance

At year end there were 1,551 lettable plots (1,537 2023). Of these 96 were vacant (about to be let to new tenants) and 124 were under notice. During the year 246 tenancies ended. 136 were ended voluntarily by the tenant or other miscellaneous reasons. 105 of the tenancies ended voluntarily followed issue of warning notices by YACIO. 38 tenancies were terminated by YACIO, 26 for noncultivation and 12 for non-payment of rent. 5 tenancies ended due to the death of a tenant.

258 plots were let during the year. At year end there were 3,102 waiting list applications from 1,641 applicants (each applicant can list for a plot at up to three sites). In December 2023 the number of applications was 3,294. The waiting list measured by the number of applications therefore fell by 192 (5.8%) during the year. 937 (30.2%) of the 3,102 applications on the list at the end of 2024 were made during the calendar year.

In considering the waiting list it should also be noted that Site Secretaries continue to report 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 is offered. It is therefore highly likely that the waiting list overestimates the number of people actively wanting a plot. The slight fall (5.8%) in the number of applications during the year may also signify that demand for allotments has peaked.

Administration

Anna Pawlow, our self-employed contracted administrator who had been with YACIO since the organisation’s inception in 2017 informed trustees in the spring that she did not wish to consider renewing her contract on its expiry in November. Trustees are hugely appreciative of the work Anna has done for YACIO over the last seven years. Her support has been instrumental to YACIO’s development.

After considerable research and discussion, and determining that such a change was likely to be cost neutral, trustees decided to move both to directly employing administrative support and splitting the role in two. Factors influencing the decision were the opportunity for improved responsiveness and continuity of service (e.g. reduced risk of gaps during sickness or holidays), the discontinuation of the telephone answering service and a more directly accountable level of service through trustee Lisa Turner acting as line manager. Following advertisement and interviews Janet Devlin and Nick Smith were appointed and took up post from September. After training from Anna and Lisa, Janet and Nick took over responsibility from October. The transition has gone smoothly and trustees are grateful to Anna and Lisa for supporting the change. Trustees also hope that over time, with two posts rather than one, there may be capacity to expand the administrative role and provide an improved level of service to both tenants and YACIO Site Secretaries.

In comparison with previous years the performance of the Colony software on which YACIO’s IT system is based was relatively trouble free despite some issues with report generation and invoice processing. A significant enhancement was adaptation of the system to facilitate issuing of rental invoices by email to tenants. Implemented with the 2025 renewal invoices this will allow significant savings in postal costs. Whereas trustees remain concerned about the reliability of Colony, Orkastrate, an upgraded, Web based system, will be available to YACIO in 2025 which may reduce issues and provide a more robust and reliable service.

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York Allotments CIO (Charity Number 1174306) ee

Trustees’ Annual Report

Trustee Helen Butt continued to take responsibility for managing YACIO’s website during the year. Helen introduced a number of enhancements to improve functionality. Further changes are planned on migration of the main IT system to Orkastrate in 2025.

To improve budget control and financial reporting a subscription to Quickbooks accountancy software was taken out during the operating year.

Site Secretaries are YACIO’s voluntary representatives on each site. Trustees are grateful for their work, support and input. As in previous years trustees held three in person meetings with Site Secretaries. These were invaluable for obtaining feedback and considering and finalising new policies and procedures.

There were just a few Site Secretary changes during the year. After sharing the role for 17 years Claire Pickard and Graham Sanderson stood down at Scarcroft. Rob Eastman and Andy Maycock replaced them after a phased transition process. At Hob Moor, with no active Site Secretary, trustees Simon Wild and Heather Whitaker stepped in on an interim basis. This enabled a backlog of plot letting and noncultivation issues to be addressed after which Hob Moor tenant Matthew Gray took over the role.

Policies and Procedures

The implementation of the new concession policy agreed in 2023 from the issuing of 2024 rental invoices proceeded smoothly. Few queries were received and the changes do not seem to have led to a significant number of tenants no longer eligible for a concession giving notice. Trustees did consider a few requests for exemptions. As noted under Finance, the changes did lead to an increase in rental income.

Following concerns about non-cultivation notices and repeat non-cultivation by a minority of tenants some amendments were made to procedures and the wording of notices.

To assist the administrative team and site secretaries in letting plots trustees approved revised guidance on plot letting in relation to eligibility and plot size. Specific points include: plots are only available to those with an address in the City of York Council area; there is a presumption, with some exception due to site layouts, that new tenants will normally be offered no more than a half plot; except where a tenant already occupies more than a full-sized plot, the maximum size plot rentable by one tenant is full size (300 sq. yds). A further revision was a change to guidance and warning notices relating to safety and risk issues concerning structures, ponds and livestock.

Site Issues

As in previous years some sites suffered vandalism and anti-social behaviour. Early in the spring Holgate was affected over a period of weeks by a group of youths that broke down fences, damaged plots and structures and intimidated some tenants. New Lane and Green Lane were also then targeted, possibly by the same perpetrators. Following the involvement of the police trustees, including Helen Butt as Holgate Site Secretary, liaised with both the police and Holgate councillors. Steps were also taken at Holgate and New Lane by Site Secretaries and YACIO to reinforce fences, hedges and gates. After several months the anti-social behaviour mainly ceased. While other sites, notably Glen, had occasional issues, the level of disruption that occurred at Holgate and to a lesser extent at New Lane and Green Lane, was the most prolonged and damaging since YACIO took over administration of the allotments.

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York Allotments CIO (Charity Number 1174306) iCharitable IncorporatedAllotmeOrga n isationts ~~a~~

Trustees’ Annual Report

Other issues affecting more than one site were drainage problems, mostly a reflection of the wet winter and spring, rough sleeping on poorly used plots and damage to or from trees. The most significant tree issue occurred in May at Low Moor. A tree on property belonging to the Joseph Rowntree Housing Trust (JRHT), but close to the boundary of the allotment site and York Cemetery, fell onto the allotments bringing down a section of the cemetery boundary wall and obstructing a pathway. Although damage to the allotment site was minor, it has proved difficult to get the wall debris removed. This appears to be due to insurance and issues at JHRT but the incident has been frustrating and time consuming for YACIO. It also underlines the potential risk trees present and reinforces the need for the action YACIO is taking as further outlined in the Site Maintenance and Improvements section of this report.

Trustees continued to visit sites and offer additional support if appropriate. During the year trustees Helen Butt and Lisa Turner looked into plot turnover and vacancies at Bootham while Tony Chalcraft covered a range of individual issues across a number of sites. A notable site driven initiative during the year was both Scarcroft and Holgate setting up ‘Taster’ plots aimed at beginning allotment tenants unsure if a larger plot would be suitable. City of York Council also continued to fund and arrange an annual asbestos collection coordinated across sites by trustee Colin Smith.

Site Maintenance and Improvements

Trustee Colin Smith ably led on all matters relating to site maintenance and improvements. This included monitoring and coordinating contracted grass and hedge cutting, arranging plot clearances and management of all repairs and improvements. Much of the latter was largely carried out ‘in-house’ by handyman/gardener Dave Ruddock, assisted by Phil. Trustees are especially grateful to Dave. He and the team provide an efficient and cost-effective service without which a range of external contractors would have to be engaged.

For the second year grass and hedge cutting was carried out by Aspects Horticultural Services. Total costs were £20,440, considerably less than in 2023 primarily the result of less hedge cutting being necessary following additional work in the previous year and one less grass cut because of conditions early in the season. Overall Site Secretaries were satisfied with the work carried out although, inevitably, given the complexities of sites, some areas were occasionally missed. There was also some concern about the length of grass left after some cuts. Another area of disquiet to a few tenants was the extent of cutback on some hedgerows. Trustees have the difficult task of overseeing contracted works, seeking to balance cost-effectiveness and a level of maintenance which keeps sites accessible and in good order with varying tenant views on how, when and to what extent such work should be carried out.

Aside from contracted grass and hedge cutting much of the repair and upgrade work on sites is carried out by our handyman/gardener. £14,445 was spent on repairs and maintenance and £23,232 on upgrade of sites. In practice there is some overlap between these two budget heads. A particular concern is the cost of clearing plots that have been neglected or used inappropriately by tenants. In most cases this far exceeds the £40 retained deposit. The high level of expenditure on upgrades reflects the priority given to site improvements during the year. A number of long abandoned and overgrown plots were brought back into use generating additional rental income. Again, however, the cost of such work far exceeds short term additional rental income received.

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York Allotments CIO (Charity Number 1174306) iCharitable IncorporatedAllotmeOrga n isationts ~~a~~

Trustees’ Annual Report

A considerable amount of maintenance and upgrade costs were the result of works to trees, some of which were large and in poor condition. Tree work is both costly and potentially safety critical. Aware of this, trustees have agreed to prioritise tree maintenance. Work was carried out at several sites and more will be scheduled as funds permit. Trustees remain concerned that trees are one of YACIO’s biggest risks. A major storm damaging or felling many trees could be financially crippling to the organisation.

Because tree work is both necessary and sometimes controversial, trustee Adam Myers has taken on the specific role of overseeing issues relating to trees across all sites. The objective is to develop a specific programme of tree management initially focussing on larger trees and those likely to present a hazard. In undertaking this role Adam will work closely with Site Secretaries, and where appropriate Associations, as well as consulting tenants and considering ecological impacts.

Other Activities, Services and Developments

In accordance with YACIO’s objectives, trustees seek to provide additional services and activities to both allotment tenants and the local community. This includes continuing to provide community plots, providing information and training on horticultural techniques, organising events that engage tenants and the wider community, supporting and liaising with allotment associations and collaborating with other organisations to further the development and improvement of allotments.

One of the longest established community plots is the Kids’ Community Allotment (KCA) founded and run by Angela Johnson at Low Moor. KCA celebrated its 20th anniversary in September which was marked by a visit of the Civic Party. KCA also hosted a further YACIO arranged training session on summer pruning of fruit trees and bushes. This was a well-attended event by tenants from a mix of sites.

A newsletter for tenants continued to be produced quarterly. This was distributed electronically, except for the January 2024 issue which was sent in print to tenants together with annual rental invoices. Trustee Helen Butt acted as editor. During the year a tenant provided a monthly blog highlighting a range of allotment related issues and tasks entitled ‘Plotlines’. We are grateful to the tenant, who wishes to remain anonymous, for their contribution.

After its reintroduction in 2023 we again ran a Best Plot Competition. Although numbers were slightly down on the previous year, there were 55 entries from 14 sites. As before there were separate categories for established and newcomer plots. For the second year running the city-wide prize for the best-established plot was awarded to Paula Smith for her plot at New Lane allotments. The citywide prize for the best newcomer plot went to Melanie Charles and Simon Humpleby for their plot at Green Lane. We are grateful to Rachael Maskell MP for again awarding the prizes at Holgate allotments in August. Trustees are also grateful to Claire Pickard, Jane Thurlow and Heather Whittaker for again coordinating the competition.

Trustee Adam Myers continued to lead on supporting associations. A meeting was held with association representatives in February that provided both helpful suggestions for trustees and acted as a useful forum for associations to exchange information. A major project for the Scarcroft and District Allotment Association was the replacement of their trading hut by a new structure of converted shipping containers. Graham Sanderson led on this complex project that has provided a much-needed replacement for the previous wooden structure. Although most associations remained active Bootham was largely in abeyance while Carr members voted to disband at an AGM due to lack of support from tenants. Remaining funds of the Carr association were transferred to YACIO for future use to improve the site.

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York Allotments CIO (Charity Number 1174306) iCharitable IncorporatedAllotmeOrga n isationts ~~a~~

Trustees’ Annual Report

Following an approach to YACIO from York St John University trustees agreed to take forward collaboration to support PhD research on allotment related issues. After an open recruitment process trustee Helen Butt was selected to undertake a PhD provisionally entitled ‘Co-produced local food systems, community governance and regeneration: the future of allotments in York’. It is intended that Helen’s research will help inform YACIO’s development and future. Helen receives no funding from YACIO in connection with her PhD research. For due process the Charity Commission were informed of Helen’s appointment. Following information provided by the Charity Commission trustees are satisfied there is no conflict of interest.

Trustees continue to explore possible new allotment provision. Discussions begun the previous year with a local estate that managed a neglected allotment site have not progressed. However, trustees are currently involved in discussion regarding some council owned land on the edge of a village. As the site is probably only partially usable as allotments YACIO is collaborating with Edible York and interested individuals with the aim of forming an umbrella body to fund and separately manage the land. It is considered potentially suitable for up to ten full-sized plots.

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.

Lease

With YACIO’s seven-year lease from the City Council due to expire at the end of November trustees invested significant time in preparing for a new lease. Following positive discussions early in the year with Dave Meigh, Head of Public Realm, trustees worked on the expectation a new lease, with a far longer term, would be granted. The main concern of trustees was to ensure that the new agreement was clear on the division of responsibilities between the Council and YACIO. This was particularly important with respect to some boundaries and trees that could be potentially prohibitively expensive to repair and maintain in the longer term. An additional concern were the so-called “legacy” issues, works that were outstanding at the inception of the initial seven-year lease in 2017 which the Council had committed to carry out but remained either uncompleted or not begun. Trustees carried out thorough inspections of all sites over the summer usually in conjunction with Site Secretaries. This was followed up in the autumn by trustee Colin Smith visiting sites with Dave Meigh to update plans and agree responsibilities.

It had been indicated by council officers that approval of a revised lease would likely be discussed and signed off by the Council Executive in the autumn, just prior to the expiry of the existing lease. Trustees made it clear that we wished this to be the case, mindful the previous lease had only been finalised and signed more than four years after YACIO assumed responsibility for the allotments. Trustees were particularly aware that without a completed and signed lease document there was little prospect of significantly improving the allotments. Larger scale developments can only be financed through external funding. However, grant awarding bodies are highly unlikely to provide funds if YACIO is unable to demonstrate it has a finalised and secure lease. In addition, trustees were also conscious of its responsibilities as an employer. Our two part-time employees were engaged on clear indications from the Council that a new lease would be forthcoming. Without a lease in place our staff have limited job security and YACIO has potential liability should their employment have to be ended.

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York Allotments CIO (Charity Number 1174306) iCharitable IncorporatedAllotmeOrga n isationts ~~a~~

Trustees’ Annual Report

Disappointingly, despite requests through late November and December, no information on the lease situation, or any communication, from the Council has been forthcoming. This is of increasing concern to trustees. At the time of writing we are still attempting through various channels to clarify the situation. It remains our expectation a new lease will be granted and, in the interim, we continue to administer the allotments. A verbal update on the lease position will be provided at the AGM and, if necessary, to all tenants via email.

Future Issues and Plans

The most important immediate concern for trustees is securing a new lease from the City Council. Until this is completed and signed, or at least the intention to grant a new lease is confirmed in writing, trustees’ scope to undertake longer term planning is restricted. We are aware, if a long duration lease is in place, that this needs to be accompanied by a more strategic approach to developing and improving the allotments. As has been noted, significant improvements cannot be funded through rental income. Once a new lease is in place, pursuing fundraising opportunities will be a high priority.

Trustees remain committed to minimising rent increases. At present no rent rises are planned. However, should inflation increase, or we face large scale and unexpected repairs, costs may be financially unsustainable. In such a situation it would either be necessary to increase rents or cut the level of service YACIO provides, for example, reducing the number of grass cuts. With YACIO’s income dependent on tenant rents we also need to keep in mind the impact of any longer-term fall in demand for allotments. Site Secretaries increasingly report that when contacting prospective tenants at the top of the waiting list many no longer wish to take on a plot. Although a fall of demand does not appear to be an immediate concern, we must keep in mind that demand for allotments has been cyclical in the past.

For the present however, the pressing issue is the length of the waiting list. As of the end of 2024 there were 1,641 applicants on the list, 90 more than the 1,551 plots currently available. While in practice not all listed applicants want a plot when one becomes available, the length of the lists means waits to reach the top are long. Wait times vary by site but are usually in excess of two years and for some popular sites, generally those nearer the city centre, four or more years. Ultimately, although YACIO has attempted to meet demand by generally restricting new lets to half plots, waiting lists can only be reduced by the provision of new allotment sites. Apart from the potential new site being explored, the opportunities for developing these are limited by both the lack of suitable land and funding constraints.

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York Allotments CIO (Charity Number 1174306) oo

Trustees’ Annual Report

Other priorities for trustees in 2025 and beyond include:

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York Allotments CIO

(Charity Number 1174306)

Independent examiner’s report to the trustees of Move the Masses

I report on the accounts of: York Allotments CIO

For the year ended: 31st December 2024 Which are set out on pages 11 to 13

Responsibilities and basis of report

As the charity trustees of the Trust 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:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records

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.

08/03/2025 Cork —] LE Karen Wood (ACMA) Date Outsource independent examination service 2 Galligap Lane Osbaldwick York YO10 3NR

10

York Allotments CIO

(Charity Number 1174306)

31st December 2024
Receipts & Payments Accounts for the year ended		 31st December 2024
Receipts & Payments Accounts for the year ended
Receipts
Rents
Donations
Fundraising & events
Key deposite
Bank interest
Total receipts
Payments
Administration offcer
Insurance
Grass & hedge cutting
Deposits returned
Free plots and honorariums
Licences
Independent examination fee
Admin support & offce costs
Upgrade of sites
Repairs & maintenance
Trustees’ expenses & meeting costs
Water
Bank charges & paypal fees
Event costs
Sundry expenses
Total payments
Net of receipts/(payments)
Transfer between accounts
Balance brought forward
Balance carried forward		 Unrestricted
funds
Restricted
funds
2024
Total
2023
Total
£
£
£
£
86,867
-
86,867
76,097
-
913
913
-
60
-
60
69
-
55
55
-
1,770
-
1,770
1,038
88,697
968
89,665
77,204
£
£
£
£
23,698
-
23,698
18,407
1,070
-
1,070
1,028
19,918
522
20,440
25,021
-
1,480
1,480
740
765
-
765
800
2,053
-
2,053
66
350
-
350
350
6,028
-
6,028
5,997
23,232
-
23,232
3,429
14,445
-
14,445
15,069
71
-
71
23
3,568
-
3,568
5,484
2,727
-
2,727
2,427
100
-
100
50
-
-
-
82
98,025
2,002
100,027
78,973
(9,328)
(1,034)
(10,362)
(1,769)
-
-
-
-
49,912
35,599
85,511
87,280
40,584
34,565
75,149
85,511

11

York Allotments CIO

(Charity Number 1174306)

31st December 2024
Statement of Assets and Liabilities at:		 31st December 2024
Statement of Assets and Liabilities at:
Assets
Cash at bank and in hand
Current bank account
Cooperative deposit account
United Trust Bank
Charity Bank
Paypal
Petty cash
Liabilities
Independent examination fee		 Unrestricted
funds
Restricted
funds
2024
Total
funds
2023
Total
funds
£
£
£
£
32,952
32,952
37,954
817
817
804
5,435
34,565
40,000
40,000
1,050
1,050
1,017
325
325
5,729
5
5
7
40,584
34,565
75,149
85,511
Unrestricted
funds
Restricted
funds
2024
Total
Funds
2023
Total
funds
£
£
£
£
350
-
350
350
350
-
350
350

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York Allotments CIO

(Charity Number 1174306)

Notes to the Accounts for the year ended:

31st December 2024

1. 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 CYC Contribution towards tree pruning Carr Allotment Association Donation for projects on their site

Unrestricted Funds
Restricted Funds
Deposits
CYC
Carr Allotment Association
Total Restricted Funds
Total Funds		 Balance
b/fwd
Incoming
resources
Resources
expended
Transfer
between
funds
Balance
c/fwd
49,912
88,697
98,025
-
40,584
35,599
55
1,480
-
34,174
-
522
522
-
-
-
391
-
-
391
35,599
968
2,002
-
34,565
85,511
89,665
100,027
-
75,149

13

York Allotments CIO

(Charity Number 1174306)

Approval of accounts for the year ended

31st December 2024

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

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