**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:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. 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...
Page 7
**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
Page 11