## **Ringwood RACE against Time Ltd** ## **Trustees’ Annual Report for the year from 1 Feb 2022 to 31 Jan 2023** ## **Reference and administrative information** Charity name: Ringwood RACE against Time Ltd The charity is constituted as a company limited by guarantee and is governed by a memorandum of association. Charity registration number: 1189272 Company registration number: 12425680 Registered office & operational address: Registered in England & Wales at 1 Cloughs Road, Ringwood, Hampshire, BH24 1UU Bankers: Metrobank plc ## **Board of Directors & charity trustees:** |**Name**|**Role**|**Appointed**|**Resigned**| |---|---|---|---| |Mary DeBoos|Chair & Secretary|1 Jan 2020|| |Bryony Robinson|Trustee|1 Jan 2020|| |Alex Bluffield|Trustee|1 Jan 2020|25 July 2022| |Rosemary White|Trustee|1 Jan 2020|| |Tim Moxey|Trustee|29 April 2021|| |Angela Winson|Trustee|25 July 2022|| The Board of directors may, by ordinary resolution, appoint directors/trustees and determine the rotation in which directors/trustees retire. Director/trustee selection is via interview with the Board. 1 ## **Purpose and aims** Ringwood RACE against time (RACE) was set up to protect and preserve the environment in the Ringwood area; in particular, but not exclusively by: - Promoting waste reduction, re-use reuse, reclamation, recycling, the use of recycled products and the use of surpluses. - Advancing the education of the public about all aspects of waste generation, waste management and waste recycling. - Advancing the skills of the public to enable the reuse and upcycling of unwanted items. - Promoting the planting of native trees and hedgerows. - Advancing the education of the public about climate change. - Promoting investment in alternatives to fossil fuel derived products. ## **Main activities** Our charitable work has been organised into five main areas; Tree planting & maintenance, Make, Do & Mend, the Community Fridge, our educational activities and new for this year RACE to Green which is our biodiversity initiative. In our third year we have: Funded the planting of 2,228 trees in and around Ringwood and encouraged the planting of many others, helping reduce the impact of climate change and making our town more beautiful. This brings the total trees planted since RACE started to in excess of 50,000. We also held fruit tree planting sessions with the 4 local primary schools. Massively grown the community fridge we set up in the Ringwood library. Our amazing team of volunteers collect surplus food from local supermarkets & retailers, and local residents donate surplus fruit and veg all of which is given away for free to anyone choosing to drop into the library. Over the course of 2022 we saved 36 tonnes of food from waste, a total of 45 tonnes since we started the Community Fridge. We also held a pilot cookery course to encourage vegetarian eating, and to teach people how to use the food regularly available from the community fridge. We’ve taught 50 people how to sew in our workshops, to enable them to make and repair clothing and to re-use preloved fabrics and materials, thereby both reducing waste and encouraging re-use. 2 Started a new workstream called ‘RACE to Green’ to encourage biodiversity, which has so far planted over 2,000 bulbs to encourage wildlife in the town. From an education perspective we held an eco-fair in the town. The theme was swapping, encouraging people to swap to more environmentally conscious choices. This included a clothes swap, jigsaw swap, wellington boot swap, etc, plus stalls selling environmentally friendly products and vegetarian/vegan food. We have also held: - A Seed Swap event to help people to grow their own food and engage with nature in their own back gardens, - A seed saving zoom talk, - Hosted a panel talk on energy saving techniques which we made available via video for wider access, - A bug hunt for children, - A children’s ECO activities event in conjunction with Boston Tea Party We have also gained a further 200 members on our Facebook group, which actively promotes discussion and activities to improve the environment. This brings our total membership to 1,600. We also separately have 1,900 members on our Community Fridge Facebook page. When considering where to focus our attention our Board has had regard to the Charity Commission’s guidance on public benefit. For example, tree planting funded directly by RACE has been in publicly assessable areas, such as Poulner Lakes, Pocket Park, Jubilee Close, and the town car park and community involvement has been encouraged. Our Community Fridge location was deliberately chosen to be sited at the library for its public and disabled access to ensure the widest benefit to the public. Our panel talk on energy saving techniques was videoed to enable wider access. ## **Contribution made by volunteers** The Ringwood community has again been hugely supportive of our efforts in 2022, and the contributions of volunteers across all our programs has been pivotal to our successes. RACE has benefited in numerous ways from volunteers including, but not limited to: - Specialist knowledge of native trees and how to successfully plant and nurture them. - The devotion of time and effort in planting, and nurturing trees. - Management capabilities to organise and co-ordinate events, including tree planting & nurturing, litter picks, and the enormous logistical efforts and time commitments in running the Community Fridge and sewing classes. - Sewing skills and time devoted to the making and distribution of items from pre-loved fabrics. - Relationships with local businesses, community organisations and individuals for both fund raising and supporting our various initiatives. We would very much like to thank all our volunteers for every effort they have made over the last year. 3 ## **Financial review** The following details are taken from our 31 Jan 2023 accounts. ## How we funded our work, our achievements and performance: Our fundraising objective for the year was to ensure that we generated sufficient funds to cover our activities. Our income rose to £25.8k from £13.7k in the previous year. The pie chart below shows our main sources of income. - Our largest source of income was again from donations and gifts £19.7k (£9.7k in the prior year), with a further uplift to our income of £1.6k of gift aid on these donations. - Most of this increase has been driven by Abacus donations towards tree planting and maintenance. Over the course of the year we have received £12.6k from Abacus, of which we have recognised £9.4k in income, with the rest being held on our balance sheet until we are able to spend it. - Hampshire County Council have also provided £1.6k of support for both our workshops and by funding the purchase of a new fridge for the Community Fridge. New Forest District Council have also provided us with an unrestricted donation of £1.1k. - Other significant doners include The DeBoos family, Waitrose, the Field Family and DPD. - Our sponsorship income has again kindly come from A-one insurance brokers and has covered the bulk of our insurance costs. - We also introduced a Friends of RACE membership this year, generating a small amount of income from our key supporters. - Our trading income is derived mainly from the sale of trees and goods made by the people of Ringwood, driven by our Make, Do & Mend activities. 4 ## How we spent our funds: Our total costs for the year were £17.7k, as compared to £11.8k in the prior period. Tree purchases, plus associated costs such as mulch, canes and tree guards accounted for most of our expenditure at £9.8k (£6.5k in the prior year). To support the Make, Do & Mend workstream we acquired various items such as more sewing machines and spare parts, supplies such as threads and tape, plus paying for the hire of the halls. To support the Community Fridge we needed to purchase various items such as cleaning equipment, labels, bags for food, boxes to store food outside, thermometers to check the fridges and freezers are functioning correctly etc. We ran a pilot cookery course this year to encourage vegetarian/vegan food and to show how to use the food regularly available from the Community Fridge. We set this up by borrowing most equipment, but have had to purchase a set of knives, and some basic food items to supplement the food from the Community Fridge. Also new this year is our workstream ‘RACE to Green’ which aims to improve biodiversity in & around Ringwood. We have purchased 2000 bulbs that have been planted around the council buildings and bus station in town, plus compost. Our educational workstream costs include a total of £1.3k of grants made to the local schools to support their environmental education programmes. In addition, there were costs associated with filming our Energy panel, so that we could broaden our reach beyond those able to attend the evening itself. We also spend money on hall hire costs and photo competition prizes. Administrative costs predominantly relate to insurance, but also include the cost of hall hire for administrative activities and costs of attendance on first aid and safeguarding courses for our trustees/volunteers. We also incurred £0.4k of costs associated with fund raising. 5 CE Reserves We started the year with financial resetve of £20.5k. reserves we built up partly due to covid restrictions limiting our activities in previous years, but also to ensu￿ that we could commit to supporting our activities on an ongoing basis. We have ended this financial yearwith £28.6k in reserves. Over the course of the year, we have miewed the minimum unrestricted reserves we wish to hold and currently it stands at £6.9k, a small reductlon from £7k in the prior year. This broadly reflects 2 years of day-to4ay operating expenses, 2 years of saplin8 maintenance, Community Fridge support including electrictty and fvn(ts to replace a fridge or freezer should it be reqUI￿d. We continue to investigate options to expand our artivities to utilise our funds and in 2023 intend to fun(1 the provision of solar panels on the roof of Greyfriars Activwty Centre in line with our charitable purpose to promots investment in alternatives to fossil fiiels, plus continuing to deliver and where F)ossible grow our current workstreams. Our financial re5er¥es at 31 Jan 2023 stsnd at £28.611. of which £682 is re5trirted, leavin8 unrestricted reserles of £27,929. De¢laraiions The Trustees declare that they have approved the twstees report above. 8ned on behalfofthe charitys tntstees Mary DeBoos Chair & Secretary Date Bryony Robinson Trustee & treasurer Ill I120)26 11 /f/go25 |Charity Name
RingwoodRACEagainst timeLtd|Charity Name
RingwoodRACEagainst timeLtd|Charity Name
RingwoodRACEagainst timeLtd|Charity No
(ifany)|1189272|| |---|---|---|---|---|---| |Annualaccountsforthe period|||||| |Period start date|01-Feb-22|To|Period end
date|31-Jan-23|| |s
**Section A Statement of financial activities**|s
**Section A Statement of financial activities**|s
**Section A Statement of financial activities**|s
**Section A Statement of financial activities**|s
**Section A Statement of financial activities**|s
**Section A Statement of financial activities**| |---|---|---|---|---|---| |**Recommended categories by**
**activity**
Guidance Note
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05||||| ||12,185|12,541|-|24,726|11,836| ||-|-|-|-|-| ||1,059|-|-|1,059|1,827| ||-|-||-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||13,244|12,541|-|25,786|13,663| ||||||| ||378|-|-|378|-| ||5,208|12,089|-|17,296|11,811| ||-|-|-|-|| ||-|-|-|-|-| ||5,586|12,089|-|17,674|11,811| ||||||| ||7,659|453|-|8,112|1,852| ||-|-|-|-|-| ||7,659|453|-|8,112|1,852| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|| ||7,659|453|-|8,112|1,852| ||||||| ||20,270|229|-|20,499|18,648| ||27,929|682|-|28,611|20,499| Section B Balance sheet Uweslrk￿ Incomè Ertd0￿nt Totsl thi5 Total last fimds ye8r Fixed assets Intangible assets Tangible assets Herltage assets Investmonts FOI F02 F03 F04 F05 {Note 151 (Nots 14) {Note 16) (Note ln Totsl fixed assets 57T 632 1,209 298 Current assets (Note 181 Debtors {Not• 191 Investments Note 17.41 Ca$h at bank and In hand {Nole 24) Total current assets 59 237 109 237 142 1.873 21.374 .389 B10 Creditors: amotsnts falling du• within one year (Not• 20) Bf1 7.650 8.130 3,188 Plet ¢ufftnt assét￿11￿￿.1•oesJ È1Z 20.201 Totalassets less curntllabllleles B13 20.499 Credilor5." amounts falling due after one year (Note 20} Provtslon5 for liabllltles B14 Bt5 Total net assets w liabilities Funds of the Charity Endowm•nt funds (Note 2n Restricted income funds INole 27) unrestrtet￿ fvnds Revaluation rwrve B16 27,929 28.611 20.499 B17 B18 682 27,929 229 20.270 B19 27.929 rotsl funds SEgn8d by one Orkn￿ tostees ￿ b8halfofdl Date of approval (*dlrnml SKJnalu¥e Print Nam8 15 ECG It4So CC17a (Excell 1110512023 ## **Section C Notes to the accounts** Note 1 **Basis of preparation** _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts 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 accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* ✓ preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* ✓ * -Tick as appropriate ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that support _**The trustees consider that there are no material uncertainities**_ the conclusion that the charity is a going _**about Ringwood Race against time Ltd ability to continue as a**_ concern; _**going concern. The charity has a healthy and growing bank balance in excess of its minimal liabilities, and few ongoing committments. The charities activities are managed within its ability to generate funds. There are no material uncertainities affecting the current year's accounts.**_ Disclosure of any uncertainties that make the _**Not applicable**_ going concern assumption doubtful; Where accounts are not prepared on a going _**Not applicable**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. ## **1.3 Change of accounting policy** |The accounts pr|esent a tru|e and fair view and the accounting policies adopted are those outlined in note { }.| |---|---|---| |Yes*
No*|✓|* -Tick as appropriate| |||| ## _**Please disclose:**_ |**_(i) the nature of the change in accounting policy;_**|N/a| |---|---| |**_(ii) the reasons why applying the new accounting policy_**|| |**_provides more reliable and more relevant information;_**|N/a| |**_and_**|| |**_(iii) the amount of the adjustment for each line affected_**|| |---|---| |**_in the current period, each prior period presented and_**|| |**_the aggregate amount of the adjustment relating to_**
**_periods before those presented, 3.44 FRS 102 SORP._**|N/a| ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). |Yes*
No*|✓|* -Tick as appropriate| |---|---|---| |||| ## _**Please disclose:**_ |**_Please disclose:_**|| |---|---| |**_(i) the nature of any changes;_**|N/a| |**_(ii) the effect of the change on income and expense or_**
**_assets and liabilities for the current period; and_**|N/a| |**_(iii) where practicable, the effect of the change in one or_**
**_more future periods._**|N/a| ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). |Yes*
No*
**_Please disclose_**|✓|* -Tick as appropriate|* -Tick as appropriate| |---|---|---|---| ||||| ||**_:_**||| |**_(i) the nature of_**|**_the prior_**|**_period error;_**|N/a| |**_(ii) for each prio_**
**_amount of the c_**
**_affected; and_**|**_r period_**
**_orrection_**|**_presented in the accounts, the_**
**_for each account line item_**|N/a| |**_(iii) the amount_**
**_earliest prior pe_**|**_of the co_**
**_riod pres_**|**_rrection at the beginning of the_**
**_ented in the accounts._**|N/a| CC17a (Excel) 11/05/2023 3 ## **Section C Notes to the accounts** ## **Note 2 Accounting policies** _Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._ **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Please provide a description of the nature of each change** N/a **in accounting policy** _**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_ **Start of End of period period £ £ Fund balances as previously stated** _**Adjustments:**_ **Fund balance as restated** _**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of £ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/(expenditure) as restated** CC17a (Excel) 11/05/2023 4 ## **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** ## **2.2 INCOME** _This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._ |**Recognition of income**
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable
can be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**Investment gains and**
**losses**
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
• the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the
extent that the charity has provided the specified goods or services as entitlement to
the grant only occurs when the performance related conditions are met (5.16 FRS 102
SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in
'Income from other trading activities' with the corresponding stock recognised in the
balance sheet. On its sale the value of stock is charged against 'Income from other
trading activities' and the proceeds from sale are also recognised as 'Income from
other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is
described in the trustees’ annual report.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||||✓| ## **2.3 EXPENDITURE AND LIABILITIES** |**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**
**Current asset**
**investments**
**Debtors**
**Stocks and work in**
**progress**
**Investments**
**Grants with performance**
**conditions**
**Grants payable without**
**performance conditions**
**Liability recognition**
**Tangible fixed assets for**
**use by charity**
**Governance and support**
**costs**
**Redundancy cost**
**Deferred income**
**Creditors**
**Provisions for liabilities**
**Basic financial**
**instruments**|£100
The charity has has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their
usage.
They are valued at cost.
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
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.
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
The depreciation rates and methods used are disclosed in note 9.2.

Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and
its compliance with regulation and good practice.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
The charity made no redundancy payments during the reporting period.
No material item of deferred income has been included in the accounts.
The charity has creditors which are measured at settlement amounts less any trade
discounts
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date||Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---|---|---| ||||✓||| ||||Yes
No
N/a||| ||||✓||| ||||Yes
No
N/a||| ||||✓||| ||||Yes
No
N/a||| ||||✓||| ||||Yes
No
N/a||| ||||✓||| ||||Yes
No
N/a||| ||||✓||| ||||Yes
No
N/a||| |||||✓|| ||||Yes
No
N/a||| ||||✓||| ||||Yes
No
N/a||| ||||✓||| ||||Yes
No
N/a||| ||||||✓| ||||Yes
No
N/a||| |||£100|||| ||||✓||| ||||Yes
No
N/a||| ||||||✓| ||||Yes
No
N/a||| ||||||✓| ||||Yes
No
N/a||| ||||||✓| ||||Yes
No
N/a||| ||||||✓| ||||Yes
No
N/a||| ||||||✓| ||||Yes
No
N/a||| ||||||✓| ||||Yes
No
N/a||| ||||✓||| ||||Yes
No
N/a||| ||||✓||| ||||Yes
No
N/a||| ||||✓||| ||||Yes
No
N/a||| ||||✓||| ||||Yes
No
N/a||| ||||||✓| ||||Yes
No
N/a||| ||||||✓| ||||||| ||Deferred income consists of resources received by the charity that do not meet the criteria for recgonition as
income in the Statement of Financial Activities (SoFA). Deferred income is not recognised in the SoFA until the
charity is entitled to the income, instead deferred income is disclosed as a liability in the balance sheet.||||| **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
9,405 10,306
- 19,711 8,692
Gift Aid
1,550
- - 1,550 838
Legacies
- - - - 101
General grants provided by government/other
charities
1,100 1,568 - 2,668 336
Membership subscriptions and sponsorships
which are in substance donations
130 667
- 797 895
Donated goods, facilities and services
- - - - 42
Other
- - - - 934
**Total** 12,185 12,541
- 24,726 11,836
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
Sale of goods
1,059
- - 1,059 1,827
- - - - -
- - - - -
Other
- - - - -
**Total** 1,059
- - 1,059 1,827
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Total**
- - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset
held for charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
property rights
- - - - -
Other
- - - - -
**Total**
- - - - -
13,244 12,541
-25,786 13,663
**Other information:**
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**

**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**

**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**

**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**

**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**

**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**

**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**

**Analysis**| |---|---|---|---|---|---|---| ||Donations and gifts|9,405|10,306|-|19,711|8,692| ||
Gift Aid|1,550|-|-|1,550|838| ||Legacies|-|-|-|-|101| ||General grants provided by government/other
charities|
1,100|1,568|-|2,668|336| ||Membership subscriptions and sponsorships
which are in substance donations|130|667|-|797|895| ||Donated goods, facilities and services|-|-|-|-|42| ||
Other|-|-|-|-|934| ||**Total**|12,185|12,541|-|24,726|11,836| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Sale of goods
|1,059|-|-|1,059|1,827| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|1,059|-|-|1,059|1,827| |||||||| ||Interest income|-|-|-|-|-| ||Dividend income|-|-|-|-|-| ||Rental and leasing income|-|-|-|-|-| ||
Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Conversion of endowment funds into income|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset
held for charity's own use|-|-|-|-|-| ||
Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
property rights|-|-|-|-|-| ||
Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||13,244|12,541|-|25,786|13,663| |||||||| |**All income in the prior year was unrestricted except for: (please**
**provide description and amounts)**||Of the prior year income £4,177 was restricted. Of this:
£1,917 was donations & gifts
£100 was gift aid
£336 was general grants provided by government or charities
£895 related to membership subscriptions and sponsorship
£919 was other income
£10 related to sale of goods.
||||| |**Where any endowment fund is converted into income in the**
**prior period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**||||||| |||N/a||||| |||||||| |||N/a||||| |||||||| |**Within the income items above the following items are material:**
**(please disclose the nature, amount and any prior year**
**amounts)**||
Material items recognised within income for the current year are:
£9,455 from Abacus Vehicle Hire for treeplanting and
maintenance (PY: £1,524)
£5,000 donation from T Turnbull (PY: nil)
£1,568 grants from Hampshire County Council for a fridge and
workshop support (PY: £232)
£1,550 of gift aid (PY: £1,288)
£1,100 donations from the Deboos family (PY: £2,700)
£1,100 donation from New Forest District Council||||| CC17a (Excel) 11/05/2023 7 **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of receipts of government grants** |**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**This year**
**£**
**Description**|**This year**
**£**
**Description**|**This year**
**£**
**Description**| |---|---|---|---| ||Hampshire County Council - Purchase of fridge for Community Fridge||800| ||Hampshire County Council - Workshop support||768| ||New Forest District Council - Unrestricted donation||1,100| ||||-| ||**Total**
**Description**||2,668| ||||**Last year**
**£**| ||Hampshire County Council - Workshop support||232| ||||-| ||||-| ||||-| ||**Total** 232
**This year**
**Last year**||232| ||The two Hampshire County Council grants were
given on the condition that we purchase a fridge
for the Community Fridge and used the funds for
workshop support. All conditions have been met
on the government grants and thus all have
been recognised in income.|£232 was recognised from a Hamsphire County
Council grant of £1000 for the purpose of
supporting workshops. The remaining balance
was held in deferred income to be released to the
SOFA as workshops were held.|| ||**This year**
**Last year**||| ||Ringwood Town Council and New Forest District
Council have supported us in our tree planting
endeavours by providing land.
Hampshire County Council have also allowed us
to continue to use the Ringwood Library for our
CommunityFridge.|Ringwood Town Council and New Forest District
Council have supported us in our tree planting
endeavours by providing land.
Hampshire County Council have also allowed us
to set up a Community Fridge within the
Ringwood Library.|| CC17a (Excel) 11/05/2023 8 **Section C Notes to the accounts (cont)** |**This year**
**Use of property**
**Other**
**Note 5 Donated goods, facilities and services**
**Seconded staff**|**This year**
**Use of property**
**Other**
**Note 5 Donated goods, facilities and services**
**Seconded staff**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| |||-|-| |||-|-| |||-|42| |||-|42| ||||| |||**Last year **|| |**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**|Donated goods and services are recognised on
receipt at fair value where practical, unless not
justified on cost/benefitgrounds.|Donated goods and services are recognised
on receipt at fair value where practical, unless
notjustified on cost/benefitgrounds.|| |**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to resources**
**from donated goods and services not**
**recognised in income.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**|||| ||None|None|| ||||| ||Considerable unpaid time and some materials
have been donated by the Ringwood community
in supporting our efforts in 2022, including:
* Time spent organising, planting and nurturing
trees
* Making items from donated preloved fabrics,
and then distributing and selling them
* Running workshops for Make, do & mend
* Running our Community Fridge
* Running and particpating in other activities
including litter picking, bug hunts, educational
sessions,the Eco Fair etc.|Considerable unpaid time and some materials
have been donated by the Ringwood
community in supporting our efforts in 2021,
including:
* Time spent organising, planting and nurturing
trees
* Making items from donated preloved fabrics,
and then distributing and selling them
* Running workshops for Make, do & mend
* Setting up and running our Community
Fridge
* Activities to support the attainment of plastic
free status for the town,includinglitterpicking.|| CC17a (Excel) 11/05/2023 9 ## **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** |**Note 6 Analysis of expenditure**||||||||| |---|---|---|---|---|---|---|---|---| |**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|||||||| |Incurred seeking donations|32|-|-|32|-|-|-|-| |Incurred seeking legacies|-|-|-|-|-|-|-|-| |Incurred seeking grants|-|-|-|-||||-| |Operating membership schemes and social lotteries|-|-|-|-||||-| |Staging fundraising events|-|-|-|-||||-| |Fudraising agents|-|-|-|-||||-| |Operating charity shops|-|-|-|-||||-| |Operating a trading company undertaking non-charitable trading activity|-|-|-|-||||-| |Advertising, marketing, direct mail and publicity|345|-|-|345|-|-|-|-| |Start up costs incurred in generating new source of future income|-|-|-|-|-|-|-|-| |Database development costs|-|-|-|-|-|-|-|-| |Other trading activities|-|-|-|-||||-| |Investment management costs:|-|-|-|-||||-| |Portfolio management costs|-|-|-|-|-|-|-|-| |
Cost of obtaining investment advice|-|-|-|-|-|-|-|-| |Investment administration costs|-|-|-|-|-|-|-|-| |Intellectual property licencing costs|-|-|-|-|-|-|-|-| |Rent collection, property repairs and maintenance charges|-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total expenditure on raising funds**|378|-|-|378|-|-|-|-| |**Expenditure on charitable activities:**||||||||| |Trees includingsupportingmaterials|69|9,697|-|9,767|4,346|2,182|-|6,528| |Biodiversityexpenditure|650|-||650||||| |Consumables for make do and mend|1,075|547|-|1,622|132|1,389|-|1,521| |Educational activities|1,949|750|-|2,699|2,262|171|-|2,432| |Consumables for the Community Fridge and cookery courses|768|409||1,177|293|-||293| |Administration andgovernance costs|697|685|-|1,382|48|990|-|1,038| |**Total expenditure on charitable activities**|5,208|12,089|-|17,296|7,081|4,731|-|11,811| |**Separate material item of expense**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total**|-|-|-|-|-|-|-|-| |**Other**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total other expenditure**
**TOTAL EXPENDITURE**|-|-|-|-|-|-|-|-| ||5,586|12,089|-|17,674|7,081|4,731|-|11,811| ## **Other information:** ## **Analysis of expenditure on charitable activities** |**Analysis of expenditure on charitable activities**||||||||| |---|---|---|---|---|---|---|---|---| ||**This year**||||**Last year**|||| |**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total last**
**year**| ||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**| |Trees for the future|69|9,665|315|10,050|4,346|2,182|259|6,787| |Make do & mend|897|367|640|1,905|7|991|783|1,780| |Educational activities|2,295|750|283|3,327|2,154|171|367|2,692| |CommunityFridge|768|43|649|1,460|293|-|259|552| |RACE to Green(biodiversity)|650|-|283|932|-|-|-|-| |Other|-|-|-|-|-|-|-|-| |**Total**|4,679|10,826|2,170|17,674|6,800|3,343|1,668|11,811| |||||||||| CC17a (Excel) 11/05/2023 10 ## **Section C Notes to the accounts (cont)** ## **Note 7 Extraordinary items** ## _**Please explain the nature of each extraordinary item occurring in the period.**_ |**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extrordinary item**|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| ||N/a|-|-| ||||| |||-|-| |||-|-| |||-|-| ||||| |||-|-| ||**s**|-|-| CC17a (Excel) 11/05/2023 11 ## **Section C Notes to the accounts** ## **Note 8 Funds received as agent** ## _**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_ |||**Amount received**|**Amount received**|**Amountpaid out**|**Amountpaid out**|**Balance held atperiod end**|**Balance held atperiod end**| |---|---|---|---|---|---|---|---| |**Description/name of party**|**Related**
**party (Yes**
**or No)**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**| |||**£**|**£**|**£**|**£**|**£**|**£**| |N/a||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |**Total**||-|-|-|-|-|-| ## _**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.**_ |**Description/name of party**|**Balance held atperiod end**|**Balance held atperiod end**| |---|---|---| ||**Thisyear**|**Lastyear**| ||**£**|**£**| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| |**Total**|-|-| CC17a (Excel) 11/05/2023 12 ## **Section C Notes to the accounts** ## **Note 9 Support Costs** ## _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_ ## **This year** |**Support cost**
**(examples)**|**Trees for the**
**future**|**Make, do &**
**mend**|**Educational**
**activities**|**Community**
**Fridge**|**RACE to Green**
**(biodiversity)**|**Grand total**|**Basis of allocation**| |---|---|---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**|**£**|**(Describe method)**| |Depreciation|32|357|-|367|-|756|Allocated based on usage of
assets| |Administration &
governance|283|283|283|283|283|1,414|Allocated equally between
workstreams| ||-|-|-|-|-|-|| ||-|-|-|-|-|-|| |Other|-|-|-|-|-|-|| |**Total**|315|640|283|649|283|2,170|| **Last year** |**Support cost**
**(examples)**|**Trees for the**
**future**|**Make, do &**
**mend**|**Educational**
**activities**|**Community**
**Fridge**||**Grand total**|**Basis of allocation**| |---|---|---|---|---|---|---|---| ||**£**|**£**|**£**|**£**||**£**|**(Describe method)**| |Depreciation||- 523|- 107|||- 630|Allocated based on usage of
assets| |Administration &
governance|- 259|- 259|- 259|- 259||- 1,038|Allocated equally between
workstreams| ||-|-|-|-||-|| ||-|-|-|-||-|| |Other|-|-|-|-||-|| |**Total**|- 259|- 783|- 367|- 259||- 1,668|| _**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_ Depreciation charges are allocated to the workstream where the asset is utilised. Administration and governance costs (predominantly insurance costs) are allocated equally between the key workstreams in the period. CC17a (Excel) 11/05/2023 13 ## **Section C Notes to the accounts** ## **Note 10 Details of certain items of expenditure** ## **10.1 Fees for examination of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_ |**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**

**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-
|-| CC17a (Excel) 11/05/2023 14 ## **Section C Notes to the accounts (cont)** **Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_ ## **11.1 Staff Costs** |**This year:**
**Last year:**
**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| |||| ||-|-| ||-|-| |||| ||N/a|| |||| ||N/a|| _**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_ |**No employees received employee benefits (excluding employer**
**pension costs) for the reporting period of more than £60,000**|N/a|N/a| |---|---|---| |||| |**Band**|**Number of employees**|| ||**This year**
-|**Last year**
-| |**£60,000 to £69,999**||| |**£70,000 to £79,999**|-|-| |**£80,000 to £89,999**|-|-| |**£90,000 to £99,999**|-|-| |**£100,000 to £109,999**|-|-| |||| |**Please provide the total amount paid to key management**
**personnel (includes trustees and senior management) for their**
**services to the charity. For specific amounts paid to trustees,**
**see Note 28.**||| ||**This year**|**Last year**| ||**£**|**£**| ||-|-| CC17a (Excel) 11/05/2023 15 |**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**||**This year**
**Number**|**Last year**
**Number**| |---|---|---|---| ||**Fundraising**|-|-| ||**Charitable Activities**|-|-| ||**Governance**|-|-| ||**Other**|-|-| ||**Total**|-|-| ## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_ **Please explain the nature of the payment** **This year** N/a **Last year** N/a **Please state the legal authority or reason for making the payment** **This year** N/a **Last year** N/a |**Please state the amount of the payment (or value of any waiver of**
**a right to an asset)**|**Thisyear**|**Lastyear**| |---|---|---| ||**£**
-
|**£**
-| CC17a (Excel) 11/05/2023 16 ## **11.4 Redundancy payments** ## _**Please complete if any redundancy or termination payment is made in the period.**_ |**The nature of the payment (cash, asset**
**etc.)**
**Total amount of payment**
**Please state the accounting policy for any redundancy or**
**termination payments**
**The extent of redundancy funding at the balance sheet date**|**Thisyear**|**Lastyear**| |---|---|---| ||**£**
-|**£**
-| |||| ||N/a|N/a| |||| ||**Thisyear**|**Lastyear**| ||**£**
-|**£**
-| |||| ||N/a|N/a| CC17a (Excel) 11/05/2023 17 **Section C Notes to the accounts (cont)** **Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.** ## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_ |**Please explain the basis for allocating the liability and expense of**
**defined contribution pension scheme between activities and**
**between restricted and unrestricted funds.**
**Amount of contributions recognised in the SOFA as an expense**|**This year**|**Last year**| |---|---|---| ||**£**|**£**| ||-|-| |||| ||N/a
|N/a| ## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_ **Please confirm that although the** N/a **scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for** N/a **the reporting charity for this year and last year, if different** _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_ |**Describe the extent to which the charity**
**can be liable to the plan for other**
**entities' obligations under the terms**
**and conditions of the multi-employer**
**plan. If this is different for last year,**
**provide details**
**Provide an explanation of how any**
**liability arising from an agreement with**
**a multi-employer plan to fund a deficit**
**has been determined. If this is different**
**for last year, provide details**|
N/a| |---|---| ||
N/a| CC17a (Excel) 11/05/2023 18 ## **Section C Notes to the accounts (cont)** ## **Note 13 Grantmaking** _**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_ ## **This year:** ## **13.1 Analysis of grants paid (included in cost of charitable activities)** |**Analysis**|**Grants to**
**institutions**|**Grants to individuals**|**Support costs**|**Total**| |---|---|---|---|---| ||||**£**|**£**| |School Eco clubgrants|1,250|-|154|1,404| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| |**_Total_**|**1,250**|**-**|**154**|**1,404**| ## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ **13.2 Grants made to institutions** _**My charity has made grants to particular institutions that are material in the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site.**_ |**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**|**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**||| |---|---|---|---| |||**_No_**|**_Provide details_**
**_below_**| ||||| |**Names of institution**|**Purpose**||**Total amount of**
**grants paid £**| |Ringwood Infant School|Support for environmental activities in school||250| |Ringwood Academy|Support for environmental activities in school||250| |Poulner Infant School|Support for environmental activities in school||250| |Ringwood Junior School|Support for environmental activities in school||250| |Poulner Junior School|Support for environmental activities in school||250| ||||-| ||||-| ||||-| ||||-| ||||-| |**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**|||**1,250**| ||||-| ||||1,250| CC17a (Excel) 11/05/2023 19 ## **Last year:** |**Last year:**|**Last year:**|**Last year:**|**Last year:**|**Last year:**| |---|---|---|---|---| |**13.3 Analysis of grants paid (included incost of charitable activities)**||||| |**Analysis**|**Grants to**
**institutions**|**Grants to individuals**|**Support costs**
**£**|**Total**
**£**| |Activityorproject 1|-|-|-|**-**| |Activityorproject 2|-|-|-|**-**| |Activityorproject 3|-|-|-|**-**| |Activityorproject 4|-|-|-|**-**| |**_Total_**|**-**|**-**|**-**|**-**| _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ ## **13.4 Grants made to institutions** |**13.4 Grants made to institutions**||| |---|---|---| |**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**|**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**| ||**_No_**|**_Provide details_**
**_below_**| |**Names of institution**|**Purpose**|**Total amount of**
**grants paid £**| |---|---|---| |||
-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |**_TOTAL GRANTS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**||**-**| |||-| |||-| CC17a (Excel) 11/05/2023 20 ## **Section C Notes to the accounts (cont)** ## **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ **14.1 Cost or valuation** |At the beginning of the year
Additions
Revaluations
Disposals
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the beginning of the year
Net book value at the end of the year
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor**
**vehicles**
**£**|
**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**| |---|---|---|---|---|---| ||-|-|-|1,260|1,260| ||-|-|-|1,666|1,666| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|2,927|2,927| ||||||| ||Straight line|Straight line|Straight line|Straight line|| ||||2 years|3 years|| ||
||||| ||-|-|-|962|962| ||-|-|-|-|-| ||-|-|-|756|756| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|1,718|1,718| ||||||| ||-|-|-|298|298| ||-|-|-|1,209|1,209| CC17a (Excel) 11/05/2023 21 ## **14.4 Impairment** |
**14.5 Revaluation**
**_the name of independent valuer, if applicable_**
**_the carrying amount that would have been recognised had the assets been_**
**_carried under the cost model._**
**_the methods applied and significant assumptions_**
**_This year: Please provide a description of the events and circumstances that_**
**_led to the recognition or reversal of an impairment loss._**
**_the effective date of the revaluation_**
**_Last year: Please provide a description of the events and circumstances that_**
**_led to the recognition or reversal of an impairment loss._**
**_If an accounting policy of revaluation is adopted, please provide:_**|N/a||| |---|---|---|---| ||||| ||N/a||| |||**This year**
**Last year**|| |||
N/a|
N/a| |||N/a|N/a| |||N/a|N/a| |||-|-| ## **14.6 Other disclosures** |**_(iii) Details of the existence and carrying amounts of property, plant and_**
**_equipment to which the charity has restricted title or that are pledged as_**
**_security for liabilities._**
**_(i) Please state the amount of borrowing costs, if any, capitalised in the construction of_**
**_tangible fixed assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition of tangible_**
**_fixed assets._**|**This year**|**Last year**| |---|---|---| ||**£**|**£**| ||-|-| ||-|-| ||N/a|N/a| _* The "transfers" row is for movements between fixed asset categories._ _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._ CC17a (Excel) 11/05/2023 22 ## **Section C Notes to the accounts (cont)** ## **Note 15 Intangible assets** _**Please complete this note if the charity has any intangible assets**_ **15.1 Cost or valuation** |At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**| |---|---|---|---|---| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ## **15.2 Amortisation and impairments** |****Basis**
**** Rate**
At beginning of the year
Disposals
Amortisation
Impairment
Transfers*
At end of year
Net book value at the beginning
of the year
Net book value at the end of the
year
**15.3 Net book value**|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")| |---|---|---|---|---|---| ||||||| ||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -||||| ||-|-|-|-|| ||-|-|-|-|| ## **15.4 Accounting policy** _**Please disclose the accounting policy for intangible fixed assets including:**_ _**Reasons for choosing amortisation rates Policies for the recognition of any capital development**_ N/a N/a CC17a (Excel) 11/05/2023 23 ## **15.5 Impairment** **This year:** N/a _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ **Last year:** N/a _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ **15.6 Revaluation** _**If an accounting policy of revaluation is adopted, please provide:**_ |**15.7 Other disclosures**
**_(iii) Please provide the amount of contractual_**
**_commitments for the acquisition of intangible assets._**
**_the carrying amount that would have been recognised had_**
**_the assets been carried under the cost model._**
**_the effective date of the revaluation_**
**_(iv) State the amount of research and development_**
**_expenditure recognised as expenditure in the year._**
**_(v) Please detail the headings in the SOFA in which a_**
**_charge for amortisation of intangible assets is included._**
**_the name of independent valuer, if applicable_**
**_the methods applied_**
**_(vi) For any material intangible assets, please provide a_**
**_description, its carrying amount and any remaining_**
**_amortisation period._**
**_(i) If your intangible asset was acquired by way of grant,_**
**_provide value on initial recognition and carrying amount of_**
**_the asset._**
**_(ii) Details of the carrying amounts of any intangible_**
**_assets to which the charity has restricted title or that are_**
**_pledged as security for liabilities._**|**This year**|**Last year**| |---|---|---| ||N/a|N/a| ||N/a|N/a| ||N/a|N/a| ||N/a|N/a| |||| ||N/a|N/a| ||N/a|N/a| ||N/a|N/a| ||N/a|N/a| ||N/a|N/a| ||N/a|N/a| _* The "transfers" row is for movements between fixed asset categories._ CC17a (Excel) 11/05/2023 24 _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._ CC17a (Excel) 11/05/2023 25 ## **Section C Notes to the accounts (cont)** ## **Note 16 Heritage assets** ## _**Please complete this note if the charity has heritage assets**_ ## **16.1 General disclosures for all charities holding heritage assets** |**(i) Explain the nature and scale of**
**heritage assets held.**
**(ii) Explain the policy for the**
**acquisition, preservation,**
**management and disposal of heritage**
**assets.**|**Thisyear**|**Lastyear**| |---|---|---| ||N/a|N/a| ||
N/a|N/a| ## **16.2 Cost or valuation** |At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
Net book value at the beginning of the
year
Net book value at the end of the year
**16.3 Depreciation and impairments**
**16.4 Net book value**|**Heritage asset**
**1**
**£**|
**Heritage asset**
**2**
**£**|
**Heritage asset**
**3**
**£**|
**Heritage asset**
**4**
**£**|
**Total**
**£**|
**Total**
**£**| |---|---|---|---|---|---|---| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |||||||Straight Line
("SL") or
Reducing
Balance| |||||||| ||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|||||| ||-|-|-|-|-|| ||-|-|-|-|-|| CC17a (Excel) 11/05/2023 26 ## **16.5 Impairment** |**This year**
**Last year**
**_Please provide a description of the events and circumstances_**
**_that led to the recognition or reversal of an impairment loss._**
**_Please provide a description of the events and circumstances_**
**_that led to the recognition or reversal of an impairment loss._**|| |---|---| ||N/a| ||| ||N/a| ## **16.6 Revaluation** |**16.6 Revaluation**||| |---|---|---| |**_any significant limitations on the valuation_**
**_qualifications of independent valuer_**
**_the methods applied and significant assumptions_**
**_the name of independent valuer, if applicable_**
**_the effective date of the revaluation_**
**_If an accounting policy of revaluation is adopted, please provide:_**||| ||**This year**|**Last year**| ||N/a|N/a| ||N/a|N/a| ||N/a|N/a| ||N/a|N/a| ||N/a|N/a| ## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation** |Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**At valuation**
**Group A**
**£**|**At cost Group**
**B**
**£**|**Total**
**£**| |---|---|---|---| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)** |**(i) Explain the reason why heritage**
**assets have not been recognised on**
**the balance sheet.**
**(ii) Describe the significance and**
**nature of heritage assets.**
**(iii) Disclose information that is**
**helpful in assessing the value of**
**heritage assets.**
**(iv) Explain the reason why it is not**
**practicable to obtain a valuation of**
**heritage assets.**|**This year**|**Last year**| |---|---|---| ||N/a|N/a| ||N/a|N/a| ||N/a|N/a| ||N/a|N/a| CC17a (Excel) 11/05/2023 27 **16.9 Five year summary of heritage assets transactions** ||**2015**|**2014**|**2013**|**2012**|**2011**| |---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**| |**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**|||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-||||| ||-||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| CC17a (Excel) 11/05/2023 28 ## **Section C Notes to the accounts (cont)** ## **Note 17 Investment assets** _**Please complete this note if the charity has any investment assets.**_ ## **17.1 Fixed assets investments (please provide for each class of investment)** |**Cash & cash**
**equivalents**
Carrying (fair) value at beginning of
period
-
**Add:**additions to investments during
period*
-
**Less:**disposals at carrying value
-
**Less: impairments**
-
**Add: Reversal of impairments**
-
**Add/(deduct):**transfer in/(out) in the
period
-
**Add/(deduct):**net gain/(loss) on
revaluation
-
Carrying (fair) value at end of year
-
***Please specify additions resulting from**
**acquisitions through business combinations, if**
**any.**|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**| |---|---|---|---|---|---|---| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| |||||||| |||N/a||||| _**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_ ## **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.** ## **This year: Analysis of investments** |
**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Listed investments**
**Other investments**
**Total**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**|||| |---|---|---|---| ||**Fair value at year end**|**Cost less impairment**|| ||**£**|**£**|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||-||| **Last year: Analysis of investments** |**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Listed investments**
**Social investments**
**Other investments**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**||| |---|---|---| ||**Fair value at year end**|**Cost less impairment**| ||**£**|**£**| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| ||-|| CC17a (Excel) 11/05/2023 29 ## **17.3 If your charity holds investment properties, please complete the following note:** |**(i) Explain the methods and significant assumptions in**
**determining the fair value of investment property held by the**
**charity**
**(ii) Name or independent valuer, if applicable, and relevant**
**qualifications**
**(iii) Provide details of any restrictions on the ability to**
**realise investment property or on the remittance of income or**
**disposal proceeds**
**(iv) Explain any contractual obligations for the purchase,**
**construction or development of investment property or for**
**repairs, maintenance or enhancements**|**Thisyear**|**Lastyear**| |---|---|---| ||N/a|N/a| ||N/a|N/a| ||N/a
|N/a| ||N/a|N/a| ## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.** |**Social investments**
**Other investments**
**Analysis of current asset investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Total**|**This year**|**Last year**| |---|---|---| ||**£**|**£**| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| |**17.5 Guarantees**
**Please provide details and amount of any guarantee made to**
**or on behalf of a third party**
**Name of the entity or entities benefitting from those**
**guarantees**
**Please explain how the guarantee furthers the charity's aims**||| |---|---|---| ||**Thisyear**|**Lastyear**| ||N/a|N/a| ||N/a|N/a| ||N/a|N/a| CC17a (Excel) 11/05/2023 30 ## **17.6 Concessionary loans** |**Amount of concessionary loans received**
**_(Multiple loans received may be disclosed in_**
**_aggregate provided that such aggregation does not_**
**_obsure significant information)._**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_ ).**
**Where a charity has provided financial assets as**
**a form of security, the carrying amount of the**
**financial asset pledged as security and the terms**
**and conditions relating to its pledge.**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**17.7 Additional information**
**Please provide information about the**
**significance of investments to the charity's**
**financial position or performance eg. terms and**
**conditions of loans or the use of hedging to**
**manage financial risk.**
**Amounts receivable after more than 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have**
**been committed but not taken up at the reporting**
**date**
**Amounts payable within 1 year**|**_Description_**|**_Description_**|**This year £**|**Last year £**| |---|---|---|---|---| ||||-|-| ||||-|-| ||||-|-| ||||-|-| ||**_Total_**||-|-| |||||| ||**_Description_**||**This year £**|**Last year £**| ||||-|-| ||||-|-| ||||-|-| ||**_Total_**||-|-| |||||| ||**This year**||**Last year**|| ||N/a|N/a||| ||N/a
|N/a||| ||N/a|N/a||| ||N/a|N/a||| ||N/a|N/a||| ||N/a|N/a||| |||||| ||**This year**||**Last year**|| ||N/a
|N/a||| ||N/a|N/a||| ||N/a
|N/a||| CC17a (Excel) 11/05/2023 31 ## **Section C Notes to the accounts (cont)** ## **Note 18 Stocks** ## _**Please complete this note if the charity holds any stock items**_ ## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.** |**activities.**|||||| |---|---|---|---|---|---| |**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
142 - - - -
**_Added in period_**
8,384 - - - -
**_Expensed in period_**
- 8,417 - - - -
**_Impaired_**
- - - - -
**_Closing_**
**109 - - - -**
**Other trading activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Total this year**
109 - - - -
**_Total previous year_**
- - - - -
**Work in**
**progress**
**18.2 Please specify the carrying amount of any**
**stocks pledged as security for liabilities**
**Stock**
**Donated goods**
**This year**
**Last year**
N/a
N/a
**£**
**£**|**Stock**||**Donated goods**||**Work in**
**progress**| ||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**|| ||**£**|**£**|**£**|**£**|**£**| ||||||| ||142|-|-|-|-| ||8,384|-|-|-|-| ||- 8,417|-|-|-|-| ||-|-|-|-|-| ||**109**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||109|-|-|-|-| ||-|-|-|-|-| ||||||| |||**This year**||**Last year**|| |||**£**||**£**|| |||
N/a||N/a|| CC17a (Excel) 11/05/2023 32 ## **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** ## _**Please complete this note if the charity has any debtors or prepayments.**_ |**_Please complete this note if the charity has any_**
**_debtors or prepayments._**
**Note 19 Debtors and prepayments**||| |---|---|---| |**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**| ||5|1,736| ||232|137| ||-|-| ||237|1,873| **Total** ## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ ## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)** |**Prepayments and accrued income**
**Other debtors**
**Total**
**Trade debtors**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| CC17a (Excel) 11/05/2023 33 **Section C Notes to the accounts (cont)** ## **Note 20 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_ ## **20.1 Analysis of creditors** |**20.1 Analysis of creditors**||||| |---|---|---|---|---| |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due within**
**oneyear**||
**Amounts falling due after**
**more than oneyear**|| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||- 4|- 2|-|-| ||-|-|-|-| ||- 8,126|- 3,186|-|-| ||-|-|-|-| ||-|-|-|-| ||- 8,130|- 3,188|-|-| ## **20.2 Deferred income** ## _**Please complete this note if the charity has deferred income.**_ |**_ncome._**|| |---|---| |**This year**|**Last year**| |
Deferred income relates to
restricted grants and
donations received but not
yet expensed as we have yet
to meet the requirements to
release the grant or
donation. This is due to the
timings of the activities in
question. Deferred income
consists of:
1) £4,609 from Abacus for
tree planting & maintenance
2) £67 remaining on the
donation from the Field
Family for tree planting
3) £2,876 remaining on
donations from Red Shoort
Camping for tree planting
4) £72 of donations made to
support the community fridge
5) £345 of prepayments
made to attend our sewing
classes in March 2023
6) £26 remaining on a
donatedgift card to support|

Deferred income relates to
restricted grants and
donations received but not yet
expensed as we have yet to
meet the requirements to
release the grant or donation.
This is due to the timings of
the activities in question.
Deferred income consists of:
1) £768 remaining from
Hampshire County Council
2) £367 remaining on a DPD
grant for sewing classes
3) £1,474 from Abacus for
tree planting
4) £500 from the Fields
Family for tree planting
5) £8 from Kier for tree
planting| _**Please explain the reasons why income is deferred.**_ |**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||- 3,117|- 2,400| ||- 15,952|- 3,998| ||11,074|3,281| ||- 7,995|- 3,117| CC17a (Excel) 11/05/2023 34 ## **Section C Notes to the accounts (cont)** ## **Note 21 Provisions for liabilities and charges** _**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_ |**21.1 Movements in recognised provisions and funding commitment during the period**
**21.2 Please provide:**
**- a brief description of any obligations on the balance**
**sheet and the expected amount and timing of**
**resulting payments;**
**- an indication of the uncertainties about the amount**
**or timing of those outflows; and**
**- the amount of any expected reimbursement, stating**
**the amount of any asset that has been recognised for**
**that expected reimbursement.**
**21.3 For any funding commitment that is not**
**recognised as a liability or provision, provide details**
**of commitment made, the time frame of that**
**commitment, any performance-related conditions and**
**details of how the commitment will be funded (with**
**contracts for capital expenditure separately**
**identified).**
**21.4 Where unrestricted funds have been designated**
**to a fund commitment, please disclose the nature of**
**any amounts designated and the likely timing of that**
**expenditure.**
**Balance at the end of the reporting period**
N/a
N/a
N/a
N/a
N/a
**This year**
**This year**
**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Unused amounts reversed during the period**
**Balance at the start of the reporting period**|**21.1 Movements in recognised provisions and funding commitment during the period**
**21.2 Please provide:**
**- a brief description of any obligations on the balance**
**sheet and the expected amount and timing of**
**resulting payments;**
**- an indication of the uncertainties about the amount**
**or timing of those outflows; and**
**- the amount of any expected reimbursement, stating**
**the amount of any asset that has been recognised for**
**that expected reimbursement.**
**21.3 For any funding commitment that is not**
**recognised as a liability or provision, provide details**
**of commitment made, the time frame of that**
**commitment, any performance-related conditions and**
**details of how the commitment will be funded (with**
**contracts for capital expenditure separately**
**identified).**
**21.4 Where unrestricted funds have been designated**
**to a fund commitment, please disclose the nature of**
**any amounts designated and the likely timing of that**
**expenditure.**
**Balance at the end of the reporting period**
N/a
N/a
N/a
N/a
N/a
**This year**
**This year**
**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Unused amounts reversed during the period**
**Balance at the start of the reporting period**||| |---|---|---|---| |||**This year**
**£**|**Last year**
**£**| |||-|-| |||-|-| |||-|-| |||-|-| |||-|-| |||**Last year**|| ||
N/a|N/a|| ||N/a|N/a|| ||N/a|N/a|| ||**This year**|**Last year**|| ||
N/a|N/a|| ||||| ||N/a|N/a|| CC17a (Excel) 11/05/2023 35 ## **Section C Notes to the accounts (cont)** ## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments** |**22.1 Please provide information about the significance of**
**financial instruments (eg. debtors, creditors, investments**
**etc) to the charity's financial position or performance, for**
**example, the terms and conditions of loans or the use of**
**hedging to manage financial risk.**
**22.2 If the charity has provided financial assets as a form of**
**security, the carrying amount of the financial assets pledged**
**as security and the terms and conitions related to its pledge**
**should be given here.**|**This year**|**Last year**| |---|---|---| ||N/a|N/a| |||| ||

N/a|N/a| CC17a (Excel) 11/05/2023 36 ## **Section C Notes to the accounts (cont)** ## **Note 23 Contingent liabilities and contingent assets** ## **23.1 Contingent liabilities** **Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.** ## **This year** |**This year**|| |---|---| |**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**| |N/a|N/a| ||| ||| ||| ## **Last year** |**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**| |---|---| |N/a|N/a| ||| ||| ||| ## **23.2 Contingent assets** **Where the charity has contingent assets, please complete the following section when their existence is probable** ## **This year** |**23.2 Contingent assets**
**This year**
**Where the charity has contingent assets, please complete the following section when their existence is**
**probable**|**23.2 Contingent assets**
**This year**
**Where the charity has contingent assets, please complete the following section when their existence is**
**probable**| |---|---| |**Description of item**
**Estimate of financial effect**|| |N/a|N/a| ||| ||| ||| |**Last year**
**Description of item**
**Estimate of financial effect**|| |
N/a|N/a| ||| ||| ||| **23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:** **Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement** **Where it is not practical to make one or more of these disclosures, please state this fact** |**cable:**
**abilities**|| |---|---| |**This year**|**Last year**| |N/a|N/a| |N/a|N/a| CC17a (Excel) 11/05/2023 37 ## **Section C Notes to the accounts (cont)** ## **Note 24 Cash at bank and in hand** |**Note 24 Cash at bank and in hand**||| |---|---|---| |**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||35,187|21,374| ||-|-| ||35,187|21,374| CC17a (Excel) 11/05/2023 38 ## **Section C Notes to the accounts (cont)** ## **Note 25 Fair value of assets and liabilities** |**25.1 Please provide details of the charity's**
**exposure to credit risk (the risk of incurring a loss**
**due to a debtor not paying what is owed) , liquidity**
**risk (the risk of not being able to meet short term**
**financial demands) and market risk (the risk that**
**the value of an investment will fall due to changes**
**in the market) arising from financial instruments to**
**which the charity is exposed at the end of the**
**reporting period and explain how the charity**
**manages those risks.**
**25.2 Please give details of the amount of change**
**in the fair value of basic financial instruments**
**(debtors, creditors, investments (see section 11,**
**FRS 102 SORP)) measured at fair value through**
**the SoFA that is attributable to changes in credit**
**risk.**|**This year**
**Last year**|**This year**
**Last year**| |---|---|---| ||
The charities exposure to credit risk is
minimal, with all the debtors recognised at the
year end having paid in full within a month of
the year end.
The strength of our cash balance and the
absense of any short term financial demands
mean the charity considers liquidity risk to be
minimal.
With no investments held the charity has no
exposure to investment risk.|The charities exposure to credit risk is
minimal, with all the debtors recognised at
the year end having paid in full within a
month of the year end.
The strength of our cash balance and the
absense of any short term financial
demands mean the charity considers
liquidity risk to be minimal.
With no investments held the charity has no
exposure to investment risk.| |||| ||N/a|N/a| CC17a (Excel) 11/05/2023 39 ## **Section C Notes to the accounts (cont)** ## **Note 26 Events after the end of the reporting period** _**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the**_ |**Please provide details of the nature of the**
**event**|**This year**
**Last year**|**This year**
**Last year**| |---|---|---| ||There have been no events after the
end of the reporting period of note
relating to conditions arising after the
end of the reporting period.|There have been no events after
the end of the reporting period of
note relating to conditions arising
after the end of the reporting
period.| **Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made** N/a N/a CC17a (Excel) 11/05/2023 40 **Section C Notes to the accounts (cont)** **Note 27 Charity funds** ## **27.1 Details of material funds held and movements during the CURRENT reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**Fund names**|**Type PE, EE**
**R or UR ***|
**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |---|---|---|---|---|---|---|---|---| |National lottery|R|Set up of Make do &mendworkstream|16|-|- 16|-|-|0| |Hampshire County Council - Workshops|R|Set up premises/supportfor workshops|-|768|- 768|-|-|-| |DPDgroup|R|Set up ofsewing classes|164|367|-531|-|-|-| |Other restrictedfunds-trees|R|Purchase oftrees & supportingitems|50|-|-|-|-|50| |Abacus|R|Purchase oftrees & supportingitems|-|9,455|-9,455|-|-|-| |Kier|R|Purchase oftrees & supportingitems|-|8|-8|-|-|0| |FieldsFamily|R|Purchase oftrees & supportingitems|-|433|- 235|-|-|198| |Insurance|R|Insurance sponsorship|-|667|-667|-|-|-| |Hampshire County Council - Fridge|R|Purchase of fridgeforCommunityFridge|-|800|-367|-|-|433| |Red Shoot|R|Purchase oftrees & supportingitems|-|-|-|-|-|-| |CommunityFridge|R|SupportforCommunityFridge|-|19|- 19|-|-|-| |Cookery Course|R|SupportforCookery Course|-|24|- 24|-|-|-| |Unrestrictedfunds|U||20,270|13,244|-5,586|-|-|27,929| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||20,499|25,786|- 17,674|-|-|28,611| Balances carried forward on the Fields Family and Hampshire County Council - Fridge funds relate to fixed assets to be depreciated over time. The carried forward balance on 'Other restricted funds - trees' relates to stocks of canes/tree guards held at the year end. CC17a (Excel) 11/05/2023 41 **Section C Notes to the accounts (cont)** **Note 27 Charity funds (cont)** ## **27.2 Details of material funds held and movements during the PREVIOUS reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_funds_**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |National lottery|R|Set upof Make do & mend workstream|202|105|- 291|-|-|16| |Hampshire CountyCouncil|R|Set up premises/support for workshops|-|232|- 232|-|-|-| |DPDgroup|R|Set upof sewingclasses|375|919|- 1,131|-|-|164| |Other restricted funds - trees|R|Purchase of trees & supportingitems|206|10|- 166|-|-|50| |Abacus|R|Purchase of trees & supportingitems|-|1,524|- 1,524|-|-|-| |Kier|R|Purchase of trees & supportingitems|-|492|- 492|-|-|-| |Fields Family|R|Purchase of trees & supportingitems|-|-|-|-|-|-| |Insurance|R|Insurance sponsorship|-|895|- 895|-|-|-| |Unrestricted funds|U||17,864|9,486|- 7,081|-|-|20,270| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||18,648|13,663|- 11,811|-|-|20,499| Balances carried forward on the National Lottery and DPD group funds relate to fixed assets to be depreciated over time. The carried forward balance on 'Other restricted funds - trees' relates to stock held at the year end. CC17a (Excel) 11/05/2023 42 ## **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds (cont)** ## **27.3 Transfers between funds** ## **This year** |**Thisyear**||| |---|---|---| ||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|**Amount**
| |Between unrestricted and
restricted funds|N/a|-| |Between endowment and
restricted funds|N/a|-| |Between endowment and
unrestricted funds|N/a|-| |||| ## **Last year** ||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|**Amount**
| |---|---|---| |Between unrestricted and
restricted funds|N/a|-| |Between endowment and
restricted funds|N/a|-| |Between endowment and
unrestricted funds|N/a|-| |||| ## **27.4 Designated funds** ## **This year** |**Planned use**|**Purpose of the designation**|**Amount**| |---|---|---| |N/a||| |N/a||| |N/a||| |N/a||| |N/a||| |N/a||| |**Lastyear**||| |**Planned use**|**Purpose of the designation**|**Amount**| |N/a||| |N/a||| |N/a||| |N/a||| |N/a||| |N/a||| CC17a (Excel) 11/05/2023 43 ## **Section C Notes to the accounts (cont)** ## **Note 28 Transactions with trustees and related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_ ## **28.1 Trustee remuneration and benefits** ## **This year** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** TRUE _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
~~**gratia**~~|**Other**|**TOTAL**| |||**£**|**£**|**£**|**£**|**£**| |N/a||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |**_Please give details of why remuneration or other_**
**_employment benefits were paid._**
**_Where an ex gratia payment has been made to a trustee,_**
**_provide an explanation of the nature of the payment._**||||||| |||N/a||||| |||N/a||||| ## **Last year** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** TRUE _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**| |||**£**|**£**||**£**|**£**| |N/a||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |**_Where an ex gratia payment has been made to a trustee,_**
**_provide an explanation of the nature of the payment._**
**_Please give details of why remuneration or other_**
**_employment benefits were paid._**||||||| |||N/a||||| |||N/a||||| ## **28.2 Trustees' expenses** CC17a (Excel) 11/05/2023 44 _**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_ |**No trustee expenses have been incurred (True or False)**||FALSE| |---|---|---| |||| |**Type of expenses reimbursed**|**This year**|**Last year**| ||**£**|**£**| |Reimbursement of First aid course cost|40|-| |Reimbursement of purchase of photo competition prizes|-|- 25| |Reimbursement of purchase of sewing & Big green week supplies|-|- 173| |Reimbursement of purchase of trees, wire, stakes & mesh|-|- 220| |Reimbursement of domain name renewal cost|-|- 25| |**TOTAL**|40|- 443
| |**Please provide the number of trustees reimbursed for expenses or who**
**had expenses paid by the charity**||| ||**1**|**1**| ## **28.3 Transaction(s) with related parties** _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_ ## **This year** |**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|TRUE|TRUE| |---|---|---|---|---|---|---|---| ||||||||| |**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad**
**debts at period end**||**Amounts**
**written off**
**during**
**reporting**
**period**| ||||**£**|**£**|**£**||**£**| |N/a|||||||| ||||||||| ||||||||| ||||||||| |**_For any related party, please provide details of any_**
**_guarantees given or received._**
**_In relation to the transactions above, please provide the_**
**_terms and conditions, including any security and the nature_**
**_of any payment (consideration) to be provided in_**
**_settlement._**|||||||| ||||N/a||||| ||||||||| ||||N/a||||| CC17a (Excel) 11/05/2023 45 ## **Last year** |**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|TRUE|TRUE| |---|---|---|---|---|---|---|---| ||||||||| |**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad**
**debts at period end**||~~**Amounts**~~
**written off**
**during**
**reporting**
~~**period**~~| ||||**£**|**£**|**£**||**£**| |N/a|||||||| ||||||||| ||||||||| ||||||||| |**_For any related party, please provide details of any_**
**_guarantees given or received._**
**_In relation to the transactions above, please provide the_**
**_terms and conditions, including any security and the nature_**
**_of any payment (consideration) to be provided in_**
**_settlement._**|||||||| ||||N/a||||| ||||||||| ||||N/a||||| CC17a (Excel) 11/05/2023 46 Ind¢perthnt*xamlAerfs to th• RACE *nst ilme Ltd. a ¢h•rStsble I reporttothe charity trusteeson my ex•nlnatlon ol ihe attOUr￿ of the Companyfor the year ended 31 January 2023. ReWs1￿11th$ al￿ b•slsol repwl s the ¢harirf5 irnsiee5 of the Company land also rts directtys lor the purposes of comp•nylawl you are responsible for the preparation ol the accounts in accordance vrith the requlrements of the Companies Art 2W61'the 2(￿ArtI. HavinK Satisfied my5eWthat the accounis of the Companyare not required to be atsdited under Part 16 olthe 2C￿ A¢t and areelieible lor independent examinatSon, I report ifi respert of my examination of yourdmiiiunts ￿ carfed OLrt under stttion 145 01 th¢ Charit￿sAC1 20111'the 2011 Arfl. In corryin8 out myexamination I havefollowed the Dirertw$ 8l¥en bytt* tharrtyComrn15sion nder 5ertityh 145151 Ibl ol ihe 2011 Act. Ind•pend•nt•x•fflln•¢5 S¢•tim•nt I have completed myex•mln•I￿ i ¢onf*m ihat no mottery h•ve come to my•ttentfjon In ¢onnectloThwth thte1aml￿I￿Offt c￿Se io belleve: ccounting fecords were not kept In r•sp•¢tdtr* tsTrpanyas requlred by se¢tion 386 01 the 2fJ)6 Art.. or 2. the x¢ountsdo not accord wilh ihose record5', or 3. the accountsdo nOt£Omp￿ with the3CC￿MI￿ requlrements of se¢titin 396 olthe 2C¥ Act otherthèh •ny requiiemeni that the acctyjnis 8Ne a'true and fairvitw whith is not matter consSdered •$ p•rt of Independent examinatlon.. or 4. the accounts have not been prepared In accwdarKe with the methods ifid piir*lpl¢s 4)f t Statement of Rtcommended PraaKe for Kcountlw al￿ rew11￿ by ¢h•rilies l•ppliuble to tharitles preparin8thèiraccounts in accordance with the FlnanO•l R•portlngStsndard applScable in the UX and Republit of Ireland IFRS 10211. I ha¥e no ¢oncetNs have come a(foss no oiher matter5 wththe e￿On￿lan to whlch attention shwld be drawn In thls report knwder io erwblta proper undefstandlw olthÈ ccouDtsto bp re*hed. Slgned.. Name.. <1 Prole55ion•l qyalilkaiionlsl or membership ofprofe￿o￿al bodles lfjl artyl-. ICAS 3 LYtrf