2022-09-30-accounts - The Healthy Living Platform

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REGISTERED CHARITY NUMBER: 1195487

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2022

FOR

THE HEALTHY LIVING PLATFORM

Berringers LLP Chartered Accountants Lygon House 50 London Road Bromley Kent BR1 3RA

THE HEALTHY LIVING PLATFORM

CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 30 September 2022

		Page
Report of the trustees	1	to	3
Independent examiner's report		4
Statement of financial activities		5
Balance sheet		6
Notes to the financial statements	7	to	10
Detailed statement of financial activities		11

THE HEALTHY LIVING PLATFORM

REPORT OF THE TRUSTEES for the year ended 30 September 2022

The trustees present their report with the financial statements of the charity for the year ended 30 September 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

1) The prevention or relief of poverty for the public benefit by providing food, baby clothing and baby essentials to individuals in need and charities and voluntary organisations working to prevent or relieve poverty, and by providing such organisations with facilities for the preparation and distribution of food.

2) To preserve and protect good health for the public benefit by providing or assisting in the provision of education on health awareness, healthy eating, training and other appropriate projects that enable individuals to be self-sufficient in gaining access to, growing and preparing nutritious food.

Significant activities

The significant activities of the charity are:

Surplus Food Distribution to Community groups
Community Food Pantries
LEAP into Healthy Living project in partnership with Lambeth Early Action Partnership to support families with children 0-4 to lead healthier lifestyles.
Community Kitchen providing opportunities for local organisations to cook food for Lambeth residents.

Public benefit

The trustees have had regard to Charity Commission guidance on public benefit and consider that the objectives, aims and achievements of the charity described in the report enable it to meet its duty to the Charity Commission as per section 17 of the Charities Act 2011, and to the benefit of the public.

Volunteers

The involvement of the community in our activities through the provision of volunteering opportunities is fundamental. We have seen a decline in numbers of volunteers as life returned to normal after lockdown. However, we have maintained, through proactive management and recruitment, a core of around 80 active volunteers and we receive new applications from volunteers on a weekly basis. We are proud that all of our activities and projects are 100% delivered on the ground by local volunteers.

For the year 21/22 our volunteers contributed 3,728 hours

Page 1

THE HEALTHY LIVING PLATFORM

REPORT OF THE TRUSTEES for the year ended 30 September 2022

ACHIEVEMENT AND PERFORMANCE Charitable activities

The main achievements of the charity are as follows:

Improving access to healthy food distribution of surplus and bought food including fresh fruit and vegetables to over 32 community organisations serving 1500 households with healthy food weekly. Saving on average 4 tonnes a week of surplus food being thrown away.

The LEAP Healthy Living programme: engaged with 260 families this year.

Delivered 490 activities.
Food Ambassador training: cooking healthy food in community settings. This programme has now been running for 4 years with over 100 local people trained. We have trained 40 local people this year.
Food ambassadors lead 5 cook and eat events
Provided lunch at 11 breast feeding support groups
Catered for 114 LEAP events

Physical activities

HLP supported 18 physical activity events including Story Stompers, Bump to Baby Yoga
80 family growing sessions, focusing on planting and harvesting food/herbs in a garden setting

Pantries

4 pantries. 2 based in children centres, 2 in Lambeth Community centres.

Long term outcomes:

Local people moving into training and employment opportunities.
Large proportions of participants reporting they feel more connected to their community as a result of volunteering or benefiting from services.
More people reporting eating fruit and vegetables on a regular basis.
Participants reporting that they eat more healthily being part of our programmes.

Achievements against objectives set:

Maintained and developed a network of community pantries.
Extended reach of distribution of surplus food to community, faith and education organisations.
Reducing food waste and contributing to the sustainability of Lambeth

Fundraising activities

Grants Awarded:

£40,000 from Clothworkers Association for the Community Surplus Food Hub relocation to 336 plus a 10% uplift awarded from Clothworkers to meet cost of living pressures £44,000 in total. (relates to 2023)
£10,000 from Kusuma Trust (relates to 2023)

We are waiting on applications to:

Changing Lives - to expand our Food Ambassadors course to a wider cohort;
Groundwork-Comic Relief - to fund 2 x Garden Ambassadors courses and development of Liz Atkinson Garden;
Tackling Financial Hardship - to fund the setup of a new pantry in partnership with Allen Edwards Primary School;
Community Connectors fund - expand Food Ambassadors to a wider cohort.

In the next year, we will be developing an overview of our programmes and the potential funding avenues, considering that LEAP and the Surplus Food Hub contract with Lambeth Council are funded until 2024.

The aim will be to work with our existing data and gather new data and evaluation on our programmes.

We will also be working on evaluating our Theory of Change for HLP that more encompasses our overall activities and services.

FINANCIAL REVIEW

Financial position

At the balance sheet the charity held reserves of £109,430. Income for the year was £498,452, with associated expenditure £389,022. Of the total reserves, £25,000 was held in restricted funds and £84,430 in unrestricted funds.

Page 2

THE HEALTHY LIVING PLATFORM

REPORT OF THE TRUSTEES for the year ended 30 September 2022

FINANCIAL REVIEW

Reserves policy

HLP’s Reserves Policy is not static and can be subject to change annually. HLP’s reserves policy considers designated funds that are allocated to specific projects. HLP’s current Reserves Policy is to keep sufficient funds in Reserves to cover 3 months of salaries, any leases HLP is liable to pay and money to support legal costs.

HLP agrees that if it receives more funding that can be allocated to Reserves as an extra contingency then this will be done at the Board’s discretion.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Induction and training of new trustees

Trustees are initially elected by email application. The applications is review by the Chair and CEO. Following successful interviews, new appointments are decided and new Trustees are invited to join board meetings.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1195487

Principal address

Southwyck House Community Hall Southwyck House Moorland Road London SW9 8UR

Trustees

Ms H J Ratcliffe (resigned 18.10.22) Ms J A Baker V J O'Connell (resigned 20.7.22) G Gibson Mr M Marotta N Anim (resigned 13.9.22) Mrs J Marie (resigned 1.2.23) Ms E M Lang de Gomez (appointed 15.11.22) G A Laylee (appointed 10.10.22) A Martinowsky Ms B Osas (appointed 5.7.22)

Independent Examiner

Paul Allan BSocSc FCA Berringers LLP Chartered Accountants Lygon House 50 London Road Bromley Kent BR1 3RA

Approved by order of the board of trustees on ............................................. and signed on its behalf by: 26/07/2023

........................................................................ Trustee

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE HEALTHY LIVING PLATFORM

Independent examiner's report to the trustees of The Healthy Living Platform

I report to the charity trustees on my examination of the accounts of The Healthy Living Platform (the Trust) for the year ended 30 September 2022.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Paul Allan BSocSc FCA The Institute of Chartered Accountants in England and Wales

Berringers LLP Chartered Accountants Lygon House 50 London Road Bromley Kent BR1 3RA

Date: .............................................

Page 4

THE HEALTHY LIVING PLATFORM

STATEMENT OF FINANCIAL ACTIVITIES for the year ended 30 September 2022

Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 118,221 Charitable activities General 113,494 Total 231,715 EXPENDITURE ON Charitable activities 2 Support Costs 13,473 General 133,812 Total 147,285 NET INCOME 84,430 TOTAL FUNDS CARRIED FORWARD 84,430	Restricted funds £ 8,451 258,286 266,737 28,214 213,523 241,737 25,000 25,000	Total funds £ 126,672 371,780
		498,452
		41,687 347,335
		389,022
		109,430
		109,430

The notes form part of these financial statements

Page 5

THE HEALTHY LIVING PLATFORM

BALANCE SHEET 30 September 2022

Unrestricted
Restricted
funds
funds
Notes
£
£
FIXED ASSETS
Tangible assets
4
3,279
-
CURRENT ASSETS
Debtors
5
1,937
-
Cash at bank
151,120
25,001
153,057
25,001
CREDITORS
Amounts falling due within one year
6
(71,907)
-
NET CURRENT ASSETS
81,150
25,001
TOTAL ASSETS LESS CURRENT
LIABILITIES
84,429
25,001
NET ASSETS
84,429
25,001
FUNDS
7
Unrestricted funds:
General fund
Pantries
Lambeth Winter Fund
Restricted funds:
LEAP
THE HUB
Co-Create
TOTAL FUNDS
The
financial
statements
were
approved
by
the
Board
of
Trustees
and
authorised
for
............................................. and were signed on its behalf by:

Total
funds
£
3,279
1,937
176,121
178,058
(71,907)
106,151
109,430
109,430
47,386
18,435
18,608
84,429
11,093
6,579
7,329
25,001
109,430
issue
on

............................................. Trustee

The notes form part of these financial statements

Page 6

THE HEALTHY LIVING PLATFORM

NOTES TO THE FINANCIAL STATEMENTS for the year ended 30 September 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

25% on reducing balance

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Going concern

The trustees have reasonable expectation that the charity has adequate resources to continue for the foreseeable future. The charity therefore has adopted the going concern basis in preparing its financial statements.

continued...

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THE HEALTHY LIVING PLATFORM

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 September 2022

2. CHARITABLE ACTIVITIES COSTS

CHARITABLE ACTIVITIES COSTS
Support Costs General	Direct Costs £ 37,187 347,335 384,522	Support costs £ 4,500 - 4,500	Totals £ 41,687 347,335
			389,022

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 September 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 September 2022.

4. TANGIBLE FIXED ASSETS

COST Additions DEPRECIATION Charge for year NET BOOK VALUE At 30 September 2022 5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors and prepayments 6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Taxation and social security Other creditors	Fixtures and fittings £ 4,372 1,093 3,279 £ 1,937 £ 8,860 63,047
	71,907

continued...

Page 8

THE HEALTHY LIVING PLATFORM

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 September 2022

7. MOVEMENT IN FUNDS

Unrestricted funds General fund Pantries Lambeth Winter Fund Restricted funds LEAP THE HUB Co-Create TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund Pantries Lambeth Winter Fund Restricted funds LEAP THE HUB Co-Create TOTAL FUNDS	Net movement in funds £ 47,386 8,435 28,608 84,429 11,093 6,579 7,329 25,001 109,430 Incoming resources £ 118,292 42,922 70,500 231,714 128,678 128,494 9,566 266,738 498,452	Transfers between At funds 30.9.22 £ £ - 47,386 10,000 18,435 (10,000) 18,608 - 84,429 - 11,093 - 6,579 - 7,329 - 25,001 - 109,430 Resources Movement expended in funds £ £ (70,906) 47,386 (34,487) 8,435 (41,892) 28,608 (147,285) 84,429 (117,585) 11,093 (121,915) 6,579 (2,237) 7,329 (241,737) 25,001 (389,022) 109,430

Restricted funds comprise of; the LEAP Healthy Living programme , as part of the National Children's bureau, The HUB Surplus Food funding from Lambeth Council and Co-Create funding from the National Children's Bureau for expansion of the pantries.

continued...

Page 9

THE HEALTHY LIVING PLATFORM

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 September 2022

8. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 September 2022.

Page 10

THE HEALTHY LIVING PLATFORM

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the year ended 30 September 2022

INCOME AND ENDOWMENTS Donations and legacies Donations Charitable activities Grants Service income Total incoming resources EXPENDITURE Charitable activities Wages Insurance Purchases Contractors Rent Travelling and motor expenses Printing and stationery Training costs IT & communication Recruitment costs Sundry expenses Bank charges Accountancy and bookkeeping Fixtures and fittings Support costs Governance costs Accountancy and legal fees Total resources expended Net income	126,672 210,026 161,754
	371,780
	498,452 265,114 612 55,334 25,794 22,259 7,339 975 1,181 2,037 275 768 322 1,419 1,093
	384,522 4,500
	389,022
	109,430

This page does not form part of the statutory financial statements

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