**REGISTERED CHARITY NUMBER: 1200535** ## **REPORT OF THE TRUSTEES AND** ## **UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD 30 SEPTEMBER 2022 TO 31 DECEMBER 2023** ## **FOR** ## **GREEN ALLOTMENTS** Peter Jarman LLP trading as Peter Jarman & Company 1 Harbour House Harbour Way Shoreham by Sea West Sussex BN43 5HZ **GREEN ALLOTMENTS** ## **CONTENTS OF THE FINANCIAL STATEMENTS** **FOR THE PERIOD 30 SEPTEMBER 2022 TO 31 DECEMBER 2023** |||**Page**|| |---|---|---|---| |**Report of the Trustees**||1|| |**Statement of Financial Activities**||2|| |**Balance Sheet**||3|| |**Notes to the Financial Statements**|4|to|5| |**Detailed Statement of Financial Activities**||6|| **GREEN ALLOTMENTS** ## **REPORT OF THE TRUSTEES FOR THE PERIOD 30 SEPTEMBER 2022 TO 31 DECEMBER 2023** The trustees present their report with the financial statements of the charity for the period 30 September 2022 to 31 December 2023. 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** Green Allotments aims to increase the provision of allotments in areas of high demand in the UK. We secure land and support local communities to run their own allotment sites, working collaboratively with the National Allotment Society and local council. We expect to supply these allotment sights without charge. ## **Significant activities** We built relationships with people in the sector and identified our first allotment site. With volunteers we have built up a successful website, Instagram and list of supporters. ## **FUTURE PLANS** We plan to buy a few allotment sites to demonstrate that the model will work - of finding suitable pieces of land, buying them, and working with local people to create new allotment sites. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 1200535 ## **Principal address** 29 Burbage Road London SE24 9HB ## **Trustees** A T Hanton Chair E H Lamb Trustee E Garipis Trustee (resigned 31.12.23) H Boome (appointed 1.4.24) Approved by order of the board of trustees on ............................................. and signed on its behalf by: ........................................................................ A T Hanton - Trustee Page 1 **GREEN ALLOTMENTS** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 30 SEPTEMBER 2022 TO 31 DECEMBER 2023** |||Unrestricted| |---|---|---| |||fund| ||Notes|£| |**INCOME AND ENDOWMENTS FROM**||| |Donations and legacies||**13,516**| |**EXPENDITURE ON**||| |Other||**14,476**| |**NET INCOME/(EXPENDITURE)**||**(960)**| |**TOTAL FUNDS CARRIED FORWARD**||**(960)**| The notes form part of these financial statements Page 2 **GREEN ALLOTMENTS** ## **BALANCE SHEET 31 DECEMBER 2023** |||Unrestricted| |---|---|---| |||fund| ||Notes|£| |**CREDITORS**||| |Amounts falling due within one year|3|**(960)**| |**NET CURRENT ASSETS/(LIABILITIES)**||**(960)**| |**TOTAL ASSETS LESS CURRENT**||| |**LIABILITIES**||**(960)**| |**NET ASSETS**||**(960)**| |**FUNDS**|4|| |Unrestricted funds||**(960)**| |**TOTAL FUNDS**||**(960)**| The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: ............................................. A T Hanton - Trustee The notes form part of these financial statements Page 3 **GREEN ALLOTMENTS** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD 30 SEPTEMBER 2022 TO 31 DECEMBER 2023** ## **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. ## **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. ## **2. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the period ended 31 December 2023. ## **Trustees' expenses** There were no trustees' expenses paid for the period ended 31 December 2023. continued... Page 4 **GREEN ALLOTMENTS** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 30 SEPTEMBER 2022 TO 31 DECEMBER 2023** ## **3. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** Other creditors **£ 960** ## **4. MOVEMENT IN FUNDS** |**MOVEMENT IN FUNDS**|||| |---|---|---|---| |||Net|| |||movement|At| |||in funds|31.12.23| |||£|£| |**Unrestricted funds**|||| |General fund||**(960)**|**(960)**| |**TOTAL FUNDS**||**(960)**|**(960)**| |Net movement in funds, included in the above are as follows:|||| ||Incoming|Resources|Movement| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|**13,516**|**(14,476)**|**(960)**| |**TOTAL FUNDS**|**13,516**|**(14,476)**|**(960)**| ## **5. RELATED PARTY DISCLOSURES** There were no related party transactions for the period ended 31 December 2023. Page 5 **GREEN ALLOTMENTS** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 30 SEPTEMBER 2022 TO 31 DECEMBER 2023** |**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
**Total incoming resources**
**EXPENDITURE**
**Support costs**
**Management**
Advertising
**Governance costs**
Accountancy and legal fees
Total resources expended
**Net expenditure**|£
**13,516**
**13,516**
**13,516**
**960**
**14,476**
**(960)**| |---|---| This page does not form part of the statutory financial statements Page 6