CHARITY REGISTRATION NUMBER: 1195616
Histon & Impington Green Spaces Unaudited Financial Statements
For the period ended
31 March 2022
Histon & Impington Green Spaces
Financial Statements
Period from 24 August 2021 to 31 March 2022
| Pages | |
|---|---|
| Trustees' annual report | 1 to 2 |
| Independent examiner's report to the trustees | 3 |
| Statement of financial activities | 4 |
| Statement of financial position | 5 |
| Notes to the financial statements | 6 to 9 |
Histon & Impington Green Spaces
Trustees' Annual Report
Period from 24 August 2021 to 31 March 2022
The trustees present their report and the unaudited financial statements of the charity for the period ended 31 March 2022.
Reference and administrative details
Registered charity name Histon & Impington Green Spaces Charity registration number 1195616 Principal office Histon & Impington Recreation Ground New Road Impington Cambridge CB24 9LU The trustees Mr D Payne (Served from 24 August 2021 to 24 August 2022) Mr J Jenkins (Appointed 24 August 2021) Ms P Nudds (Served from 24 August 2021 to 24 August 2022) Mr R Bensted-Smith (Appointed 24 August 2021) Mr A Jenking (Appointed 24 August 2021) Ms D Fisher (Appointed 24 August 2021) Ms K Holliday (Appointed 24 August 2022) Ms J Crockford (Served from 24 August 2022 to 13 September 2022) Ms R Moulder (Appointed 24 August 2022) Mr J Pavey (Appointed 08 August 2022)
Structure, governance and management
Histon & Impington Green Spaces is a Charitable Incorporated Organisation (CIO) and registered with the Charity Commission on 24 August 2021. The charity is governed by its constitution of 24 August 2021.
The charity currently has 7 trustees. The Parish Council has a right to nominate up to 3 trustees to the board, recognising the important support the Parish Council is providing to help secure Long Meadow and Croft Close Set-aside for the community. In doing this, it is building on the policies in the Neighbourhood Plan, which was strongly endorsed by the community in a referendum in May 2021. The remaining trustees are community members with a mix of conservation and business expertise, who have been actively involved in the project.
Objectives and activities
The charitable objects for which the charity is established are, for the benefit of the public, the conservation, protection and improvement of the environment in the parishes of Histon and Impington by the advancement of biodiversity.
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Histon & Impington Green Spaces
Trustees' Annual Report (continued)
Period from 24 August 2021 to 31 March 2022
Achievements and performance
The charity was set up to acquire the Abbey Fields properties, Long Meadow and Croft Close Set-aside, for the community and ensure their management for biodiversity conservation, preservation of archaeological heritage, educational use and people's enjoyment. The charity is legally responsible for the current fund-raising and financial management and then for looking after Croft Close Set-aside and Long Meadow. (After the end of the reporting period, the charity took on the lease of Long Meadow effective 21 June 2022.)
One of the first actions of the Charity was to help set up an organisation of volunteers and supporters, called the Friends of Histon and Impington Green Spaces , or FHIGS, which you can read about on this website: - https://abbeyfields.online/friends group . The Friends organisation is doing nearly all the hard work for the fundraising campaign, as well as undertaking the initial land management actions, on behalf of the HIGS Charity. However, the Charity retains ultimate legal responsibility.
In the period under review, HIGS/FHIGS has undertaken a range of activities aimed at both facilitating access to Croft Close Set-aside and Long Meadow, improving the habitat quality and undertaking biodiversity monitoring. This has included:
-
Path maintenance (done by volunteers) to ensure access to both sites
-
Tree safety work focused on the access paths
-
Guided walks (together with planning a programme of these for the summer months)
-
Two public talks, one focused on wildlife, the second on the Set-aside's archaeology
-
Habitat management, including protecting rough grass habitats from bramble invasion and an early cut of
-
the hay meadow with the aim of improving the wildflower population by reducing competition from grasses
-
Preparation for an educational Easter quiz event (in which over 120 children participated and bringing 400 to 500 visitors to Long Meadow)
-
A programme of monthly bird ringing which will inform understanding the bird population present
-
Planning flora and moth trapping surveys for the summer months
-
Initial mapping of the habitats at both sites
-
Engaging with representatives of the Bedfordshire, Cambridgeshire and Northamptonshire Wildlife Trust, Natural England, Cambridgeshire Past Present & Future and the Biodiversity & Greenspaces Team of Cambridgeshire County Council.
There has also been considerable fundraising activity during the period, focused on the local community many of whom pledged support prior to the Charity being established. The Charity developed a fundraising pack to encourage donations via sponsorship and participated in a major village event at Christmas. Regular newsletters, articles in Parish Council and other publications, together with development of good website content have all played a part.
Financial review
The charity is still in the initial fund-raising stages and at the end of the period the charity held £170,253 in reserves towards the target of £500,000.
The trustees' annual report was approved on 14[th] December 2022 and signed on behalf of the board of trustees by:
Mr J Pavey Trustee
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Histon & Impington Green Spaces
Independent Examiner's Report to the Trustees of Histon & Impington Green Spaces
Period from 24 August 2021 to 31 March 2022
I report to the trustees on my examination of the financial statements of Histon & Impington Green Spaces ('the charity') for the period ended 31 March 2022.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
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 charity as required by section 130 of the Act; or
-
the financial statements do not accord with those records; or
-
the financial statements 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.
Robert Plumbly
31 December 2022
Pease Way, Histon, Cambridge CB24 9YZ
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Histon & Impington Green Spaces
Statement of Financial Activities
Period from 24 August 2021 to 31 March 2022
| Period from 24 Aug 21 to 31 Mar 22 | Period from 24 Aug 21 to 31 Mar 22 | Period from 24 Aug 21 to 31 Mar 22 | ||
|---|---|---|---|---|
| Unrestricted | Restricted | |||
| funds | funds | Total funds | ||
| Note | £ | £ | £ | |
| Income and endowments | ||||
| Donations and legacies | 4 | – | 170,710 | 170,710 |
| Charitable activities | 5 | 243 | – | 243 |
──── |
───────── |
───────── |
||
| Total income | 243 | 170,710 | 170,953 | |
════ |
═════════ |
═════════ |
||
| Expenditure | ||||
| Expenditure on raising funds: | ||||
| Costs of raising donations and legacies | 6 | – | 370 | 370 |
| Expenditure on charitable activities | 7,8 | – | 330 | 330 |
──── |
───────── |
───────── |
||
| Total expenditure | – | 700 | 700 | |
════ |
═════════ |
═════════ |
||
──── |
───────── |
───────── |
||
| Net income and net movement in funds | 243 | 170,010 | 170,253 | |
════ |
═════════ |
═════════ |
||
| Reconciliation of funds | ||||
| Total funds brought forward | – | – | – | |
──── |
───────── |
───────── |
||
| Total funds carried forward | 243════ |
170,010═════════ |
170,253═════════ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 6 to 9 form part of these financial statements.
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Histon & Impington Green Spaces
Statement of Financial Position
31 March 2022
| 31 Mar 22 | |||
|---|---|---|---|
| Note | £ | £ | |
| Current assets | |||
| Cash at bank and in hand | 170,253 | ||
───────── |
|||
| Net current assets | 170,253 | ||
───────── |
|||
| Total assets less current liabilities | 170,253 | ||
═════════ |
|||
| Funds of the charity | |||
| Restricted funds | 170,010 | ||
| Unrestricted funds | 243 | ||
───────── |
|||
| Total charity funds | 11 | 170,253═════════ |
These financial statements were approved by the board of trustees and authorised for issue on 14 December 2022 and are signed on behalf of the board by:
Mr J Pavey Trustee
The notes on pages 6 to 9 form part of these financial statements.
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Histon & Impington Green Spaces
Notes to the Financial Statements
Period from 24 August 2021 to 31 March 2022
1. General information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Histon & Impington Recreation Ground, New Road, Impington, Cambridge, CB24 9LU.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the receipts and payments basis.
Going concern
There are no material uncertainties about the charity's ability to continue.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
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Histon & Impington Green Spaces
Notes to the Financial Statements (continued)
Period from 24 August 2021 to 31 March 2022
3. Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities upon receipt.
Resources expended
Expenditure is recognised on an payments basis. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
-
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
-
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
4. Donations and legacies
| Restricted | Total Funds | |
|---|---|---|
| Funds | 2022 | |
| £ | £ | |
| Donations | ||
| Donations including Gift Aid | 170,710 | 170,710 |
═════════ |
═════════ |
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Histon & Impington Green Spaces
Notes to the Financial Statements (continued)
Period from 24 August 2021 to 31 March 2022
5. Charitable activities
| Unrestricted | Total Funds | ||
|---|---|---|---|
| Funds | 2022 | ||
| £ | £ | ||
| Walking tours | 243 | 243 | |
════ |
════ |
||
| 6. | Costs of raising donations and legacies | ||
| Restricted | Total Funds | ||
| Funds | 2022 | ||
| £ | £ | ||
| Fundraising costs | 370 | 370 | |
════ |
════ |
||
| 7. | Expenditure on charitable activities by fund type | ||
| Restricted | Total Funds | ||
| Funds | 2022 | ||
| £ | £ | ||
| Support costs | 330 | 330 | |
════ |
════ |
||
| 8. | Expenditure on charitable activities by activity type | ||
| Total funds | |||
| Support costs | 2022 | ||
| £ | £ | ||
| Activities in furtherance of the charity's objectives | 330════ |
330════ |
9. Staff costs
The average head count of employees during the period was Nil.
No employee received employee benefits of more than £60,000 during the year (2021: Nil).
10. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
No trustees have had any expenses reimbursed.
11. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | ||||
|---|---|---|---|---|
| At 24 | At 31 | |||
| August 2021 | Income | Expenditure | March 2022 | |
| £ | £ | £ | £ | |
| General funds | – | 243 | – | 243 |
════ |
════ |
════ |
════ |
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Histon & Impington Green Spaces
Notes to the Financial Statements (continued)
Period from 24 August 2021 to 31 March 2022
11. Analysis of charitable funds (continued)
| Restricted funds | ||||
|---|---|---|---|---|
| At 24 | At 31 | |||
| August 2021 | Income | Expenditure | March 2022 | |
| £ | £ | £ | £ | |
| Abbey Fields Properties | –════ |
170,710═════════ |
(700)════ |
170,010═════════ |
Abbey Fields Properties
This fund is for the acquisition and management of the Abbey Fields properties. The funds can also be used for anything related to developing and sustaining HIGS as a viable charity, able to be an effective owner and custodian of Abbey Fields on behalf of the community in perpetuity.
12. Analysis of net assets between funds
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2022 | |
| £ | £ | £ | |
| Current assets | 243 | 170,010 | 170,253 |
════ |
═════════ |
═════════ |
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Independent examiner's report on the accounts
Section A Independent Examiner’s Report
Report to the trustees/ Charity Name members of Histon & Impington Green Spaces On accounts for the year 31 March 2022 Charity no 1195616 ended (if any) Set out on pages 3-8 (remember to include the page numbers of additional sheets)
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/03/2022. Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report 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 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
-
the accounting records were not kept in accordance with section 130 of the Charities Act; or
-
the accounts did not accord with the accounting records; or
-
the accounts did 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.
| Signed: Name: Relevant professional qualification(s) or body (if any): Address: |
31/12/2022 | |
|---|---|---|
| Robert Stuart Plumbly | ||
| 20 Pease Way | ||
| Histon | ||
| Cambridgeshire |
Oct 2018
IER
1
Section B Disclosure
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
Give here brief details of any items that the examiner wishes to disclose .
Oct 2018
IER
2
Histon & Impington Green Spaces
Statement of Financial Activities
Period from 24 August 2021 to 31 March 2022
| Period from 24 Aug 21 to 31 Mar 22 | Period from 24 Aug 21 to 31 Mar 22 | Period from 24 Aug 21 to 31 Mar 22 | ||
|---|---|---|---|---|
| Unrestricted | Restricted | |||
| funds | funds | Total funds | ||
| Note | £ | £ | £ | |
| Income and endowments | ||||
| Donations and legacies | 4 | – | 170,710 | 170,710 |
| Charitable activities | 5 | 243 | – | 243 |
| ──── | ───────── | ───────── | ||
| Total income | 243 | 170,710 | 170,953 | |
| ════ | ═════════ | ═════════ | ||
| Expenditure | ||||
| Expenditure on raising funds: | ||||
| Costs of raising donations and legacies | 6 | – | 370 | 370 |
| Expenditure on charitable activities | 7,8 | – | 330 | 330 |
| ──── | ───────── | ───────── | ||
| Total expenditure | – | 700 | 700 | |
| ════ | ═════════ | ═════════ | ||
| ──── | ───────── | ───────── | ||
| Net income and net movement in funds | 243 | 170,010 | 170,253 | |
| ════ | ═════════ | ═════════ | ||
| Reconciliation of funds | ||||
| Total funds brought forward | – | – | – | |
| ──── | ───────── | ───────── | ||
| Total funds carried forward | 243 | 170,010 | 170,253 | |
| ════ | ═════════ | ═════════ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 5 to 8 form part of these financial statements.
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Histon & Impington Green Spaces
Statement of Financial Position
31 March 2022
| 31 Mar 22 | |||
|---|---|---|---|
| Note | £ | £ | |
| Current assets | |||
| Cash at bank and in hand | 170,253 | ||
| ───────── | |||
| Net current assets | 170,253 | ||
| ───────── | |||
| Total assets less current liabilities | 170,253 | ||
| ═════════ | |||
| Funds of the charity | |||
| Restricted funds | 170,010 | ||
| Unrestricted funds | 243 | ||
| ───────── | |||
| Total charity funds | 11 | 170,253 ═════════ |
These financial statements were approved by the board of trustees and authorised for issue on 14 December 2022 and are signed on behalf of the board by:
Mr J Pavey Trustee
The notes on pages 5 to 8 form part of these financial statements.
- 4 -
Histon & Impington Green Spaces
Notes to the Financial Statements
Period from 24 August 2021 to 31 March 2022
1. General information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Histon & Impington Recreation Ground, New Road, Impington, Cambridge, CB24 9LU.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the receipts and payments basis.
Going concern
There are no material uncertainties about the charity's ability to continue.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
- 5 -
Histon & Impington Green Spaces
Notes to the Financial Statements (continued)
Period from 24 August 2021 to 31 March 2022
3. Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities upon receipt.
Resources expended
Expenditure is recognised on an payments basis. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
-
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
-
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
4. Donations and legacies
| Restricted | Total Funds | |
|---|---|---|
| Funds | 2022 | |
| £ | £ | |
| Donations | ||
| Donations including Gift Aid | 170,710 | 170,710 |
| ═════════ | ═════════ |
- 6 -
Histon & Impington Green Spaces
Notes to the Financial Statements (continued)
Period from 24 August 2021 to 31 March 2022
5. Charitable activities
| Unrestricted | Total Funds | ||
|---|---|---|---|
| Funds | 2022 | ||
| £ | £ | ||
| Walking tours | 243 | 243 | |
| ════ | ════ | ||
| 6. | Costs of raising donations and legacies | ||
| Restricted | Total Funds | ||
| Funds | 2022 | ||
| £ | £ | ||
| Fundraising costs | 370 | 370 | |
| ════ | ════ | ||
| 7. | Expenditure on charitable activities by fund type | ||
| Restricted | Total Funds | ||
| Funds | 2022 | ||
| £ | £ | ||
| Support costs | 330 | 330 | |
| ════ | ════ | ||
| 8. | Expenditure on charitable activities by activity type | ||
| Total funds | |||
| Support costs | 2022 | ||
| £ | £ | ||
| Activities in furtherance of the charity's objectives | 330 ════ |
330 ════ |
9. Staff costs
The average head count of employees during the period was Nil.
No employee received employee benefits of more than £60,000 during the year (2021: Nil).
10. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
No trustees have had any expenses reimbursed.
11. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | ||||
|---|---|---|---|---|
| At 24 | At 31 | |||
| August 2021 | Income | Expenditure | March 2022 | |
| £ | £ | £ | £ | |
| General funds | – | 243 | – | 243 |
| ════ | ════ | ════ | ════ |
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Histon & Impington Green Spaces
Notes to the Financial Statements (continued)
Period from 24 August 2021 to 31 March 2022
11. Analysis of charitable funds (continued)
| Restricted funds | ||||
|---|---|---|---|---|
| At 24 | At 31 | |||
| August 2021 | Income | Expenditure | March 2022 | |
| £ | £ | £ | £ | |
| Abbey Fields Properties | – ════ |
170,710 ═════════ |
(700) ════ |
170,010 ═════════ |
Abbey Fields Properties
This fund is for the acquisition and management of the Abbey Fields properties. The funds can also be used for anything related to developing and sustaining HIGS as a viable charity, able to be an effective owner and custodian of Abbey Fields on behalf of the community in perpetuity.
12. Analysis of net assets between funds
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2022 | |
| £ | £ | £ | |
| Current assets | 243 | 170,010 | 170,253 |
| ════ | ═════════ | ═════════ |
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