## **ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023** # **HUMAN ROOTS COMMUNITY** (Charitable Incorporated Organisation) **CHARITY REGISTRATION No: 1187929** Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS ## **HUMAN ROOTS COMMUNITY** (Charitable Incorporated Organisation) ## **CONTENTS** |Page 3|Legal & Administrative Information| |---|---| |Pages 4 to 5|Trustees' Report| |Page 6|Statement of Financial Activities| |Page 7|Balance Sheet| |Pages 8 to 14|Notes to the Financial Statements| |Page 15|Independent Examiner's Report| 2 ## **HUMAN ROOTS COMMUNITY** (Charitable Incorporated Organisation) ## **LEGAL AND ADMINISTRATIVE INFORMATION** ## **CHARITY NUMBER** **CHARITY NUMBER** 1187929 **DATE OF REGISTRATION** 13th February 2020 **START OF FINANCIAL YEAR** 1st April 2022 **END OF FINANCIAL YEAR** 31st March 2023 **TRUSTEES AT 31ST MARCH 2023** Jessica Garbett David Lourens Iris Evans Ken White (Resigned 2nd May 2023) **LEGAL STATUS** Charitable Incorporated Organisation **GOVERNING INSTRUMENT** CIO - Foundation Registered 13th February 2020 ## **OBJECTS** **a** ) To advance the education of the public in the subject of Horticulture, Horticultural practices and cooking. **b** ) The prevention or relief of poverty through the provision of fresh fruit and vegetables to individuals in need and or Charities or other organisations working to prevent or relieve poverty. **CORRESPONDENCE ADDRESS** 34 Bayford Way Stansted CM24 8TQ **PRIMARY BANKERS** Lloyds Bank Plc 25 Gresham Street London EC2V 7HN **INDEPENDENT EXAMINERS** Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS 3 ## **HUMAN ROOTS COMMUNITY** (Charitable Incorporated Organisation) ## **TRUSTEES' REPORT FOR THE YEAR ENDED 31ST MARCH 2023** ## **What’s on my Mind** ## **Thinking about the Future of HRC** I would like to invest in the team we currently (members of 3 year or more) and develop a culture where people feel that they can take ownership of certain projects or task. I am struggling with this and am not sure how to invest more time and lack the skill to enable this to happen. ## **- Looking Back Projects** ## **Looking Back** · Overall, I think we had a successful year achieving 3 major projects with schools. - Donating food to our partners. - Recruiting 3 new volunteers to the crew. - Drawing a close to our Muddy boots pilot. · We also achieved a prestigious award for the ‘best grow your own’ project in all of Anglia, in the Anglia in Bloom competition. · We hosted close to 100 child participants on the allotment for educational visits. - Took part in 3 local group meetings to raise the profile of HRC. · We have also hosted 2 corporate events one as a pure fundraising drive and the other as a wellbeing CSR day for Zentiva a company based in the North of England. ## **Projects** Time and skill being the stopper on this. ## **Birchanger** Is now complete, I need help putting together a final report. ## **Forest Hall** Is now complete, I need help putting together a final report. I will be visiting the school on 08.11.22 as a follow up meeting to see their progress since the change of garden lead took over. ## **Summercroft** Is now complete, I need help putting together a final report. ## **Looking to the Future** Media and Marketing: Planning for 2024 & Increase trading income through 2023-2025. See above: Thinking about the future of HRC. ## **School Expansion** This is not a consideration for 2023/4 as we will have to fundraise to support another round, and KO is time restrained. ## **Products** See opening statement. I am open to suggestion and willing to fund projects that inspire current volunteer pool. ## **Funding to Deliver** We have been awarded close to £2,000 to install tools and furnish the community shed with a seed share on the allotment. The men’s group ‘Let’s Talk Stansted’ and HRC have paired up to deliver project aims to revitalise this space and develop it with and for the local allotment community. 4 HUMAN ROOTS COMMUNITY IChaD'th IrctypLrteo Owwl 0￿> TRUSTEES. REPORT Icontinuedl FOR THE YEAR ENDED 31ST MARCH 2023 Trustees. Responsib￿rtIeS The charit￿ Act 2011 reqdire5 the trustees io finarHI Slot￿rtS kjr each ￿#T yvè a tru8 I￿1 VIff￿ ofthft *X'.È ttf aff*r5 the CIO of wrrkn Dfthe CIO that wirxl. In wamg trftse firwncla 5ta*rn￿ts t￿ trnstees ale roquired lo.. . Make iudgrymcntsaThJ c51imale& that are Ffjasry4Lleand pruLknt . Prepaie fiY5V￿181 swemBnl& ¢n tne 9wJ Dags Utle5& * L% Inwcwate to vesu￿ ltr* CIO vnll In ex15t8nGe. The trustees are responstle for arcwybry ricryls, dlS(kne reaty*tl8 èi any Ime the ffiDenci￿ pcky1￿ ofthtr UO. Tney èty aL80 re4KWt4¢ fr* ihe a&8et9 of1￿ CIO aTr1 ￿ence lortak ry roBsonBble Atepg for the ryeveniion and detect￿￿ Oltra￿ rthw iry•gLkntso& 34t/oi /aoa4 Awoyod by Trbslofjs(n.................................. &gnwJ on Ihwrbthavby Tnmiee Prmtod Nam.. T)AVLty ## **HUMAN ROOTS COMMUNITY** (Charitable Incorporated Organisation) ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2023** |**Notes**
**INCOMING RESOURCES**
**Incoming Resources from Generated Funds**
Donations, Grants & Legacies
**3a**
Charitable Activities
**3b**
Activities for Generating Funds
**3c**
Investment Income
**3d**
Other Incoming Resources
**3e**
**TOTAL INCOMING RESOURCES**
**RESOURCES EXPENDED**
**Costs of Generating Funds**
Cost of Charitable Activities
**4a**
Governance Costs
**4b**
**TOTAL RESOURCES EXPENDED**
**NET INCOMING (OUTGOING) RESOURCES**
Funds Brought Forward
Transfer of Funds
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2022/23**
**2021/22**
£
£
£
£
890
4,188
5,078
17,933
-
-
-
8
4,579
-
4,579
7,278
-
-
-
-
956
-
956
-
**6,425**
**4,188**
**10,613**
**25,219**
8,877
2,962
11,839
19,348
700
-
700
650
**9,577**
**2,962**
**12,539**
**19,998**
**(3,153)**
**1,226**
**(1,927)**
**5,221**
12,645
5,335
17,980
12,759
(818)
818
-
-
**8,674**
**7,379**
**16,053**
**17,980**| |---|---| Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing. The notes on pages 8 to 14 form part of these financial statements. 6 HUMAN ROOTS COMMUNITY ICN9nW& IrtorwaiÈd TrgarrsaDikThl BALANCE SHEET ASAT 31ST MARCH 2023 Unrethcled Re5trKJ Fund FLThI$ T¢)tal 31.Mir-ZJ Total 31-IAar-22 FIAqd A&s•t Tangiblf. Asset5 Inve&menls Totsl Flx•d AM•ts Current Asjels Deb￿￿5 & Preo85th*nLq Cash at and In Totsl Curront A¥MtI 9.374 374 7.379 7J79 16,753 16,751 18.630 1&8XI •dliW•'. Am￿nIg falhrvJauo %%iththi 700 650 NETCURRENT A5$ETS .674 16,(X*3 17.g80 TOTAL ￿ET5 IiaLNIthS 674 7,379 16,1153 I7,￿0 Cr•dltw•,' Amrkth l¥liry thjn one pai 10 NET ASSET$ 674 7,379 11,0$3 17,9BO Fun4J••f th• Cfv4rlty Gvnwdl Fun(15 R¥Str'cied Furrfjs 8.614 8,674 7,379 12.645 5.335 7.379 Total Fundl 674 17.•10 g/DI JiJ)g Approved tylhe Trustees ￿........................................................ &gned beh¥1 by Tnthtst.. .... Prrted Nan r) Au i D <(XJrt(A/J ## **HUMAN ROOTS COMMUNITY** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023** ## **1. ACCOUNTING POLICIES** ## **Basis of Preparation & Assessment of Going Concern** ## **Basis of Preparation** The 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) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2015) (Second Edition, effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Charities Act 2011. The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes. ## **Assessment of Going Concern** Preparation of the accounts is 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. ## **Incoming Resources** ## _**Recognition of Incoming Resources**_ These are included in the Statement of Financial Activities (SOFA) when: ▪ the charity becomes entitled to the resources; ▪ the trustees are virtually certain they will receive the resources; and ▪ the monetary value can be measured with sufficient reliability ## _**Incoming Resources with Related Expenditure**_ Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA. ## _**Grants and Donations**_ Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources. ## _**Tax Reclaims on Donations and Gifts**_ Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate. ## _**Contractual Income and Performance Related Grants**_ This is only included in the SOFA once the related goods or services have been delivered. ## _**Gifts in Kind**_ Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable. ## _**Donated Services and Facilities**_ These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received. ## _**Volunteer Help**_ The value of any voluntary help received is not included in the accounts. ## _**Investment Income**_ This is included in the accounts when receivable. ## _**Investment Gains and Losses**_ This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. 8 ## **HUMAN ROOTS COMMUNITY** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2023** ## **1. ACCOUNTING POLICIES (continued)** ## **Expenditure and Liabilities** ## _**Liability Recognition**_ Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. ## _**Governance Costs**_ Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advice to trustees on governance or constitutional matters. ## _**Grants with Performance Conditions**_ Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output. ## _**Grants Payable without Performance Conditions**_ These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity. ## _**Investments**_ Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value. ## _**Unrestricted funds**_ These funds can be used for the general objectives of the charity as set out in the trustees report. The movements of the unrestricted funds are given in the Statement of Financial Activities. ## _**Restricted funds**_ These funds are where the donor has specified a purpose for the donation made. These restrictions often arise as a result of appeals for special offerings for specific purposes. ## _**Designated funds**_ These funds are funds set aside by the trustees out of unrestricted general funds for particular purposes or projects. ## _**Fixed Assets**_ Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt. ## _**Depreciation Expense**_ Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied are as follows: Fixtures, Fittings and Equipment 25% - Straight Line Basis ## **2. TANGIBLE FIXED ASSETS** The CIO held no fixed assets during this or the previous financial period. The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31st March 2023: None 31st March 2022: None 9 ## **HUMAN ROOTS COMMUNITY** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2023** ## **3. INCOMING RESOURCES** |**a) Donations, Grants & Legacies**
Gifts & Donations
Grants Received
**b) Charitable Activities**
Allotment Club
**c) Activities for Generating Funds**
Fundraising Income
Plant & Jam Sales
**d) Investment Income**
Interest
**e) Other Incoming Resources**
Refunds|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2022/23**
**2021/22**
£
£
£
£
890
1,495
2,385
8,128
-
2,693
2,693
9,805
**890**
**4,188**
**5,078**
**17,933**
-
-
-
8
**-**
**-**
**-**
**8**
4,565
-
4,565
7,010
14
-
14
268
**4,579**
**-**
**4,579**
**7,278**
-
-
-
-
**-**
**-**
**-**
**-**
956
-
956
-
**956**
**-**
**956**
**-**| |---|---| 10 ## **HUMAN ROOTS COMMUNITY** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2023** ## **4. RESOURCES EXPENDED** |**a) Cost of Charitable Activities**
Administrative Expenses
Advertising & Publicity
Catering Costs
Community Projects
Equipment Costs
Fundraising Costs
Garden Materials
Gifts & Grants
Insurance Costs
Licenses & Subscriptions
Sundry Expenses
Volunteers Costs
`
**b) Governance Costs**
Independent Examiners Fees
**9**|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2022/23**
**2021/22**
£
£
£
£
-
-
-
3,558
807
-
807
5,653
-
-
-
833
-
-
-
916
1,717
-
1,717
1,847
807
-
807
-
3,854
2,894
6,748
4,280
-
-
-
815
158
-
158
-
1,102
-
1,102
1,066
169
-
169
374
263
68
331
6
**8,877**
**2,962**
**11,839**
**19,348**
700
-
700
650
**700**
**-**
**700**
**650**| |---|---| 11 ## **HUMAN ROOTS COMMUNITY** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2023** ## **5. RESTRICTED FUNDS** ## **CURRENT FINANCIAL YEAR** |Active Essex Seeds
Birchanger Nature Project
Community Fridge
Community Toilet
Educational Projects
General Charity
Large Garden Kit
Little Roots Fund
Muddy Boots
Refurb Day Centre
Shed Project
Touch Point Garden
Wheelchair Project|**Balance**
**Balance**
**01-Apr-22**
Income
Expenditure
Transfers
**31-Mar-23**
£
£
£
£
£
-
-
-
-
-
509
-
915
406
0
423
-
-
-
423
36
2,693
129
-
2,600
-
1,058
1,470
412
-
308
-
126
-
182
1,670
-
-
-
1,670
1,155
-
-
-
1,155
100
-
-
-
100
500
-
-
-
500
556
-
-
-
556
-
437
322
-
115
77
-
-
-
77
**5,335**
**4,188**
**2,962**
**818**
**7,379**| |---|---| ## **PREVIOUS FINANCIAL YEAR** |Active Essex Seeds
Birchanger Nature Project
Community Fridge
Community Toilet
General Charity
Large Garden Kit
Little Roots Fund
Muddy Boots
Refurb Day Centre
Shed Project
Wheelchair Project|**Balance**
**Balance**
**01-Apr-21**
Income
Expenditure
Transfers
**31-Mar-22**
£
£
£
£
£
-
4,934
4,934
-
-
2,930
225
2,646
-
509
423
-
-
-
423
-
500
464
-
36
308
-
-
-
308
1,655
15
-
-
1,670
500
655
-
-
1,155
1,367
193
1,460
-
100
500
-
-
-
500
156
400
-
-
556
77
-
-
-
77
**7,917**
**6,922**
**9,503**
**-**
**5,335**| |---|---| The restricted funds held are wholly represented by the CIO's cash reserves and are to be expended as specified above. 12 ## **HUMAN ROOTS COMMUNITY** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2023** ## **6. INVESTMENTS** The CIO held no fixed assets investments during this or the previous financial period. ## **7. CASH AT BANK AND IN HAND** |Cash at Bank & in Hand|Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**31-Mar-23**
**31-Mar-22**
£
£
**£**
**£**
9,374
7,379
16,753
18,630
**9,374**
**7,379**
**16,753**
**18,630**| |---|---| ## **8. DEBTORS AND PREPAYMENTS** The CIO held no Debtors or Prepayments during this or the previous financial period. ## **9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Independent Examiners Fees|Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**31-Mar-23**
**31-Mar-22**
£
£
**£**
**£**
700
-
700
650
**700**
**-**
**700**
**650**| |---|---| ## **10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR** The CIO held no long term liabilities during this or the previous financial period. ## **11. NET ASSETS BETWEEN FUNDS** |Fixed Asset Investments
Net Current Assets
Long Term Liabilities|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**31-Mar-23**
**31-Mar-22**
£
£
£
£
-
-
-
-
8,674
7,379
16,053
17,980
-
-
-
-
**8,674**
**7,379**
**16,053**
**17,980**| |---|---| 13 ## **HUMAN ROOTS COMMUNITY** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2023** ## **11. STAFF COSTS AND NUMBERS** The CIO employed no members of staff during this or the previous financial period. ## **12. TRUSTEES AND OTHER RELATED PARTIES** No payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them. ## **13. RISK ASSESSMENT** The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks. ## **14. RESERVES POLICY** The Trustees have considered the level of reserves they wish to retain, appropriate to the CIO's needs. This is based on the CIO's size and the level of financial commitments held. The Trustees aim to ensure the CIO will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily. ## **15. PUBLIC BENEFIT** The CIO acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the CIO has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the CIO should undertake. 14 ## **HUMAN ROOTS COMMUNITY** ## (Charitable Incorporated Organisation) ## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS** Report to the trustees/ members of Human Roots Community on the accounts for the year ended 31st March 2023 set out on pages 6 to 14. ## **Respective responsibilities of trustees and examiner** The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the Charities Act, - follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and - state whether particular matters have come to my attention ## **Basis of independent examiner’s statement** My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. ## **Independent examiner's statement** In connection with my examination, no matter has come to my attention: 1. which gives me reasonable cause to believe that in any material respect, the requirements: - to keep accounting records in accordance with section 130 of the Charities Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. K. Collaku MAAT Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS Date: 29th January 2024 15