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2021-12-31-accounts

Page
Report ofthe Trustees 1to 13
Independent
Auditor's		 Report 14to 17
Statement
of Financial		 Activities 18
Balance Sheet 19
Statement
of Cash Flows		 20
Notes to the Financial Statements 21to 28

Risk Mitigation
Loss ofa key member of staff —the potential EFN has a small and very welcoming team. Staff have a good
loss ofexpertise and networks to EFN would level ofsupport from trustees.
There is a Pay Review Policy
be hard to replace which sets out how pay rises are calculated,
and ensures
EFN
continues to offer market rates ofpay. Systems for tracking
contacts are improving
(Salesforce) and there are plans for
further
improvements
(for example,
a database ofmember
organisations/individuals
on our website, which
will help
capture information
that is known
by key staff but not
currently
recorded anywhere).
Managing sustainable
growth		 so that our The trustees
and management
consider this on an ongoing
team are not over stretched by the basis in terms of planning
the strategy forthe future.
l.ine
increasing demands ofthe programme and managers
are supportive,
and aware ofthe potential effects
our growing
membership		 ofthese demands
on the well being ofthe staff team.
Climate change impacts us in various ways As a team of home-workers
individual
risk of impact from
including major events impacting our staff, flood, fire etc is spread for EFN. As demand
for services
members or events, financial impacts on us, rises, hopefully
sotoo does membership
income enabling
us
our members
and the sector,		 and the to meet them.
Our strength
as a network
organisation
may
demand for our services increasing. be for members to help each other manage the effects of
climate change on their organisations.

Registered charity numbers 1181318(England &Wales), SC050579 (Scotland) &Wales), SC050579 (Scotland) &Wales), SC050579 (Scotland)
Principal address 48 High Street, Aylesbury, Buckinghamshire, HP18 9AF
Trustees Catherine
Bryan
Sian Ferguson
Hugh Mehta Appointed 9December 2021
Champa
Patel		 Appointed 9December 2021
Stephen
Pittam		 Resigned 21December 2021
Hugh Raven (Chair)
Harriet Williams
Elizabeth Gadd
Fiona Napier
Eva Rehse Appointed 9December 2021
Key management personnel Florence Miller Director
Auditors BSN Associates Limited 38Swallowfield
Courtyard,		 Wolverhampton
Road, Oldbury,
West Midlands,		 B692JG
Bankers HSBC The Peak, 333Vauxhall Bridge Road,
Victoria, London, SW1V 1EI

Unrestricted Restricted Total Funds Total Funds
Funds Funds
Note 2021 2021 2021 2020
f f E f
Income
Grants and donations 400,973 98,765 499,738 346,177
Income from charitable activities 19,652 19,652 21,032
Total income 420,625 98,765 519,390 367,209
Expenditure
Expenditure
on raising		 funds 8,181 8,181 4,695
Expenditure
on charitable		 activities 351,750 82,783 434,533 248,833
Total expenditure 359,931 82,783 442,714 253,528
Net income/(expenditure) 60,694 15,982 76,676 113,681
Reconciliation offunds
Fund balances brought forward 296,344 35,086 331,430 217,749
Fund balances carried forward 357,038 51,068 408,106 331,430

Note 2021 2020
E 6
Fixed assets
Tangible assets 1,023 1,689
Current assets
Debtors 10 10,150 888
Cash at bank 437,425 344,778
447,575 345,666
Liabilities
Creditors
falling due within one year		 (40,492) (15,925)
Net current assets 407,083 329,741
Total assets less current liabilities 408,106 331,430
Net assets 408,106 331,430
Funds
Unrestricted
General 12 161,138 187,564
Designated 195,900 108,780
12 357,038 296,344
Restricted 12 51,068 35,086
Total funds 408,106 331,430

2021 2020
f f
Cash flows from operating activities 92,647 129,604
Cash flows from investing activities
Purchase offixed assets (1,429)
Cash used in investing
activities		 (1,429)
Increase in cash and cash equivalents in the period 92,647 128,175
Cash and cash equivalents at the start ofthe period 344,778 216,603
Cash and cash equivalents at the end ofthe period 437,425 344,778
2021 2020
f f
Net movement
in funds		 76,676 113,681
Add back depreciation charge 666 665
Decrease/(increase) in debtors (9,262) 1,195
Increase/(decrease)in creditors 24,567 14,063
Net cash flows from operating activities 92,647 129,604

Unrestricted
funds		 Unrestricted
funds		 Restricted funds Total Total
2021 2020 2021 2020 2021 2020
6 6 E 6 6 E
Trust and foundation grants 190,000 175,000 98,765 54,354 288,765 229,354
Membership contributions 210,923 115,576 210,923 115,576
Other donations 50 1,247 50 1,247
Total grants and donations 400,973 291,823 98,765 54,354 499,738 346,177

Total Total
2021 2020
f 6
Retreat, event and workshop fees 1,292 21,032
Publication sponsorship 18,360
Total income from charitable activities 19,652 21,032

xpenditure
Charitable Raising Support Total Total
activities funds costs
2021 2021 2021 2021 2020
f f f f f
Research costs:
Where the Green Grants Went 30,565 30,565 5,280
What the Green Groups Said 22,661 22,661 680
Other research 4,080
Expanding
Environmental		 Philanthropy 132,917 132,917 60,788
Strengthening
the Network		 99,040 99,040 91,222
Strengthening
the Sector		 64,419 64,419 54,883
EFN Scotland 24,946 24,946 13,450
Raising funds 6,264 6,264 4,080
Staff travel &subsistence 3,110 3,110 975
Administration
costs		 20,051 20,051 6,632
Staffing support costs 23,972 23,972 9,520
Governance
& legal costs		 14,769 14,769 1,938
374,548 6,264 61,902 442,714 253,528
Allocation ofsupport costs 59,985 1,917 (61,902)
Total 434,533 8,181 442,714 253,528
d raising funds on the basi s ofstaff time.
Prior period comparati ves Charitable Raising Support Total
activities funds costs
2020
6		 2020 2020f 2020
Research costs:
Where the Green Grants Went 5,280 5,280
What the Green Groups Said 680 680
Other research 4,080 4,080
Expanding
Environmental		 Philanthropy 60,788 60,788
Strengthening
the Network		 91,222 91,222
Retreat, workshop, field trip &event costs 54,883 54,883
Strengthening
the Sector		 13,450 13,450
Raising funds 4,080 4,080
Stafftravel &subsistence 975 975
Administration
costs		 6,632 6,632
Staffing support costs 9,520 9,520
Governance 8 legal costs 1,938 1,938
230,383 4,080 19,065 253,528
Allocation ofsupport costs 18,450 615 (19,065)
Total 248,833 4,695 253,528
23

Total Total
2021 2020
f f
Depreciation oftangible fixed assets 666 665
Independent examination fees 1,800
Audit fees 5,400

Total Total
2021 2020
f f
Salaries and wages 182,539 130,916
Social security costs 14,217 8,918
Pension costs 12,831 8,989
209,587 148,823

Computer
Equipment
E
Cost:
At 1January 2021 2,663
Additions
At 31December 2021 2,663
Depreciation:
At 1January 2021 974
Charge forthe year 666
At 31December 2021 1,640
Net book value:
At 1January 2021 1,689
At 31December 2021 1,023

Total 2021 Total 2020
f f
Prepayments 8,450
Other debtors 1,700 888
10,150 888
Creditors
Total 2021 Total 2020
f f
Trade creditors 17,625
Accruals and deferred income 21,039 14,538
Other creditors 1,828 1,387
40,492 15,925

Funds Income Expenditure Transfers Funds
1Jan 21 31Dec21
f f f f f
General funds 187,564 420,625 (286,586) (160,465) 161,138
Designated
funds
Expanding
environmental		 philanthropy 36,810 (36,810) 39,000 39,000
'Where the Green Grants Went' 8
'What the Green Groups Said' 56,970 (36,535) 9,380 29,815
Green Fundraisers' Forum 15,000 2,000 17,000
Experimenting
for		 impact 110,085 110,085
Total unrestricted funds 296,344 420,625 (359,931) 357,038

Funds Income Expenditure Transfers Funds
1Jan 21 31Dec21
E E E E E
Restricted funds
UK Overseas Territories 24,036 (24,036)
EFN Scotland 11,050 29,075 (23,777) 16,348
Reset Narratives Community 69,690 (34,970) 34,720
Total restricted funds 35,086 98,765 (82,783) 51,068

General fund Designated Restricted Total funds
funds funds
6 6
Tangible fixed assets 1,023 1,023
Cash at bank 176,313 206,641 54,471 437,425
Other current assets/(liabilities) (16,198) (10,741) (3,403) (30,342)
Total net assets 161,138 195,900 51,068 408,106