Charity Number: 1177606
## Green Fingers Debdale
Trustees’ report and financial statements For the period 1 April 2024 to 31 March 2025
## Green Fingers Debdale Reference and administration information
Charity number 1177606
Registered office and operational address
Rowlands Farm Hebden Bridge HX7 8TN
## Trustees
The trustees who served during the year and up to the date of this report were as follows:
Andy Gough Patrick Morrello Patricia Spray (resigned 30/04/2024) John Dennis
Key management personnel
There are no key management personnel other than the trustees.
Bankers
Triodos Bank Deanery Road Bristol BS1 5AS
Accountants
Third Sector Accountancy Limited Holyoake House Hanover Street Manchester M60 0AS
1
## Green Fingers Debdale Trustees’ annual report for the period 1 April 2024 to 31 March 2025
The trustees present their report and the unaudited financial statements for the period 1 April 2024 to 31 March 2025.
Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.
## Objectives and activities
Green Fingers Debdale used to provide a range of allotment and growing activities to vulnerable adults with Learning Disabilities, aiming to maintain independent living and promote health, well-being, mental health and social inclusion. We are passionate about providing opportunities outdoors for the people we support and we recognise the benefits of ‘green therapy’ and of ‘working in the green gym’ can have on peoples’ lives.
The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remained focused on its stated purposes.
The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.
## Achievements and performance
The charity's main activities and who it tries to help are described below. All its charitable activities focus on mental health and are undertaken to further the charity’s charitable purposes for the public benefit.
Despite their best efforts, the trustees have not found it possible to recommence activities, and the decision has been made to close the charity. The charity was dormant during this period. Funds will be returns to funders or donated to other charities as appropriate.
## Beneficiaries of our services
The beneficiaries were the service users, adults with learning disabilities and the volunteers who work at Green Fingers Debdale.
## Financial review
There was no income or expenditure during the year.
The total funds of the charity at the end of the year were £4,797 (2024: £4,797) of which £337 (2024: £337) was unrestricted and £4,460 (2024: £4,460) was restricted.
## Reserves policy
There is no need for a reserves policy as the intention is to close the charity and pay remaining reserves back to funders or other charities as appropriate.
2
## Green Fingers Debdale
## Trustees’ annual report for the period 1 April 2024 to 31 March 2025
## Plans for the future
Green Fingers Debdale will be wound down in the coming year.
## Structure, governance and management
The organisation is a charitable incorporated organisation and registered as a charity on 20 March 2018.
The charity was established under a constitution which established the objects and powers of the charity and is governed by its rules.
Members of the charity have no liability to contribute to its assets and no personal responsibility for settling its debts and liabilities in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.
The charity makes volunteers and interested parties aware that there is an ongoing need for new trustees. Anyone putting themselves forward is considered at trustee meetings and appointed if a majority vote is given. All trustees give their time voluntarily and receive no benefits from the charity. Apart from expenses related to training/course attendance the trustees reclaimed no expenses from the charity (please see note 11 in the accounts).
## Related parties and relationships with other organisations
Green Fingers Debdale worked closely with the Friends of Debdale Park, attending their monthly meeting to update them on the project’s progress and setbacks.
## Remuneration policy for key management personnel
No payments were made.
Risk management
The trustees have given consideration as to the major risks that Green Fingers Debdale is exposed to and are currently satisfied that procedures are adequate and up-to-date to manage the current risks.
3
## Green Fingers Debdale Trustees’ annual report for the period 1 April 2024 to 31 March 2025
## Statement of responsibilities of the trustees
The trustees are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing these financial statements, the trustees are required to:
- Select suitable accounting policies and then apply them consistently
- Observe the methods and principles in the Charities SORP
- Make judgements and estimates that are reasonable and prudent
- State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
The trustees’ annual report has been approved by the trustees on and signed on their behalf by
- …..…………………………………………………………..
(Patrick Morrello, Trustee)
4
## Green Fingers Debdale
Statement of Financial Activities (including Income and Expenditure account) for the year ended 31 March 2025
|Unrestricted
funds
Note
£
Income from:
Donations and legacies
-
Charitable activities
-
-
Investments
-
Total income
-
Expenditure on:
Raising funds
-
Charitable activities
3
-
Total expenditure
-
-
Net movement in funds for the year
-
Reconciliation of funds
Total funds brought forward
337
Total funds carried forward
337
Net income/(expenditure) for the year
Other trading activities|Restricted
funds
£
-
-
-
-
-
_-_
-
-
-
-
4,460
4,460|Total funds
2025
£
-
-
-
-
-
-
-
-
-
-
4,797
4,797|_Unrestricted_
_funds_
_£_
_-_
_-_
_-_
_-_
_-_
_-_
_811_
_811_
_(811)_
_(811)_
_1,148_
_337_|_Restricted_
_funds_
_£_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_4,460_
_4,460_|_Total funds_
_2024_
_£_
_-_
_-_
_-_
_-_
_-_
_-_
_811_
_811_
_(811)_
_(811)_
_5,608_
_4,797_|
|---|---|---|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
5
## Green Fingers Debdale Charity number 1177606
## Balance sheet as at 31 March 2025
|Note
£
£
Fixed assets
Tangible assets
-
Current assets
Cash at bank and in hand
4,797
Total current assets
4,797
Liabilities
Creditors: amounts falling
due in less than one year
-
Net current assets
4,797
Total assets less current liabilities
4,797
Net assets
4,797
The funds of the charity:
Restricted income funds
7
4,460
Unrestricted income funds
8
337
Total charity funds
4,797
2025|_£_
_£_
_-_
_4,797_
_4,797_
_-_
_4,797_
_4,797_
_4,797_
_4,460_
_337_
_4,797_
_2024_|
|---|---|
For the year in question, the charity was entitled to exemption from an audit under section 144 of the Charities Act 2011. The Charity Commission has not ordered an audit to be carried out under Section 146 of Charities Act 2011.
The notes on pages 7 to 11 form part of these accounts.
Approved by the trustees on ….................................. and signed on their behalf by:
Patrick Morrello, Trustee
6
Green Fingers Debdale
1 Accounting policies
## Notes to the accounts for the year ended 31 March 2025
The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## a Basis of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 - (Charities SORP (FRS 102), and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
Green Fingers Debdale meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £ sterling.
- b Preparation of the accounts on a going concern basis
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
- c Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
## d Fund accounting
Unrestricted funds are available to spend on activities that further any of the purposes of charity.
Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.
- e Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
- Expenditure on charitable activities includes the costs of operating and maintaining the allotment, and providing supervision, guidance and advice to volunteers and beneficiaries undertaken to further the purposes of the charity.
- Other expenditure represents those items not falling into any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
7
Green Fingers Debdale
## Notes to the accounts for the year ended 31 March 2025 (continued)
## f Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## g Cash at bank and in hand
Cash at bank and cash in hand includes cash and funds held in bank account..
## h Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## i Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
- 2 Legal status of the charity
The charity is a Charitable Incorporated Organisation no 1177606 registered with the Charity Commission. In the event of the charity being wound up, the members of the charity have no liability. The registered office address is disclosed on page 1.
8
Green Fingers Debdale
## Notes to the accounts for the year ended 31 March 2025 (continued)
## 3 Analysis of expenditure on charitable activities
|Insurance
Other costs
Restricted expenditure
Unrestricted expenditure|2025
£
-
-
-
-
-
-|_2024_
_£_
281
530
_811_
_-_
_811_
_811_|
|---|---|---|
## 4 Staff costs
The charity did not employ any staff during this year (2024: Nil staff) and therefore had no staff costs.
The key management personnel of the charity comprise the trustees. No benefits were paid to the key management personnel of the charity (2024: £Nil).
- 5 Trustee remuneration and expenses, and related party transactions
Neither the management committee nor any persons connected with them received any remuneration or reimbursed expenses during the year.
No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year.
- 6 Corporation tax
The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
9
Green Fingers Debdale
## Notes to the accounts for the year ended 31 March 2025 (continued)
7 Analysis of movements in restricted funds
|Total
_Comparative period_
_Total_
_Manchester City Council -_
_One Manchester (2022)_
Manchester City Council -
One Manchester (2022)
Name of
restricted fund|Balance at 1
April 2024
Income
Expenditure
£
£
£
4,460
-
-
4,460
-
-
_Balance at 1_
_April 2023_
_Income_
_Expenditure_
_£_
_£_
_£_
_-_
_4,460_
_-_
_-_
_4,460_
_-_
Description, nature and purposes of the fund
|Transfers
£
-
-
_Transfers_
_£_
_-_
_-_|Balance at 31
March 2025
£
4,460
4,460
_Balance at_
_31 March_
_2024_
_£_
_4,460_
_4,460_|
|---|---|---|---|
Manchester City Council - Grant for running collaborative Men's Shed Project One Manchester (2022)
8 Analysis of movement in unrestricted funds
|_Comparative period_
General fund
General fund
_General fund_
Name of
unrestricted fund|Balance at 1
April 2024
Income
Expenditure
Transfers
£
£
£
£
337
-
-
-
_Balance at_
_1 April 2023_
_Income_
_Expenditure_
_Transfers_
_£_
_£_
_£_
_£_
_1,148_
_-_
_(811)_
_-_
Description, nature and purposes of the fund
The free reserves after allowing for all designated funds|As at 31
March 2025
£
337
_As at 31_
_March 2024_
_£_
_337_|
|---|---|---|
10
Green Fingers Debdale
## Notes to the accounts for the year ended 31 March 2025 (continued)
9 Analysis of net assets between funds
|Net current assets/(liabilities)
Total
_Comparative period_
_Net current assets/(liabilities)_
_Total_|General
fund
£
337
337
_General_
_fund_
_£_
_337_
_337_|Designated
funds
£
-
-
_Designated_
_funds_
_£_
_-_
_-_|Restricted
funds
£
4,460
4,460
_Restricted_
_funds_
_£_
_4,460_
_-_|Total 2025
£
4,797
4,797
_Total 2024_
_£_
_4,797_
_4,797_|
|---|---|---|---|---|
11