OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-03-31-accounts

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

Annual Report and Financial Statements 2022/23

Charity registration number – 514727 Company registration number – 01764848 Registered office: 74-80 Hallgate Wigan WN1 1HP

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

Contents

1 ABOUT GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE ............................................................. 3
Who we are?...................................................................................................................................... 3
Our mission ........................................................................................................................................ 3
The change we deliver ....................................................................................................................... 3
Our values .......................................................................................................................................... 3
2 CHAIR’S STATEMENT .................................................................................................................................. 5
3 TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2023 ..................................................................... 6
Purposes & Public Benefit ................................................................................................................. 6
Public Benefit Statement ................................................................................................................... 6
Review of the Year ended 31 March 2023 ........................................................................................ 7
Our plans for the future................................................................................................................... 12
Our 2023/24 Work Programme ....................................................................................................... 13
Financial Performance ..................................................................................................................... 15
Reserves ........................................................................................................................................... 15
Risk Management ............................................................................................................................ 15
Our Governance .............................................................................................................................. 17
Pay and remuneration for senior staff ............................................................................................ 17
Related parties ................................................................................................................................. 17
Relations within the Groundwork Network .................................................................................... 18
Our People and Advisors ................................................................................................................. 19
Statement of Directors’ and Trustees’ Responsibilities .................................................................. 21
Statement of disclosure to Auditors ................................................................................................ 21
Independent Auditor’s Report to the members of Groundwork Cheshire,
Lancashire & Merseyside ................................................................................................................. 22
4 CHARITY STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023
(including the Income & Expenditure Account) ...................................................................................... 26
5 CHARITY BALANCE SHEET AS AT 31 MARCH 2023 ................................................................................... 27
6 CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2023.......................................................... 28
7 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 ................................. 29

2

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

1 ABOUT GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

Who we are?

Groundwork, Cheshire Lancashire & Merseyside is a member of a federation of Groundwork charities mobilising practical community action on poverty and the environment across the UK.

Our mission

We’re passionate about creating a future where every neighbourhood is vibrant and green, every community is strong and able to shape its own destiny and no-one is held back by their background or circumstances.

We believe that building more resilient local communities is vital in facing up to the challenges of a globalised economy and a changing climate.

We know that the negative effects of climate change and environmental breakdown impact first and worst on those who have the least power in society, and who contribute least to the cause of the crisis. A ‘just transition’ to net-zero carbon emissions must tackle, rather than entrench, this inequality and provide a springboard for better work and healthier, happier lives in the places that need it most.

This means creating green jobs that build wealth in local communities, changing behaviour to reduce wasted food, energy and water, providing biodiverse, accessible green spaces and empowering communities to lead activities that improve their quality of life and promote health and wellbeing.

The change we deliver

We deliver our mission by focusing on 3 aims:

Creating better places - by making communities greener, safer and healthier and by enabling people to work together to bring about change in their local area;

Improving people’s prospects - by increasing the confidence, skills, wellbeing and employability of those struggling in education or out of work;

Promoting greener choices – by helping people and businesses reduce their environmental impact, improve their health, cut waste and save money.

Our values

We have a core set of values that guides all of our work:

We provide leadership and positive energy focused on helping communities to develop solutions.

We take a person centred approach that delivers compassionate support to those members of our community in need of our help

We are knowledgeable in our field of expertise and use our creativity to develop new and innovative approaches to tackling difficult community problems.

We are driven to make a difference to our communities – we effect genuine change – and we can demonstrate the impact of our work.

We demonstrate the highest levels of integrity within our work – striving to build genuine partnerships that are committed to places for the long term.

We are professiona l in our performance – hard working, efficient and effective – ensuring all of our resources are used to maximise the impact of our work.

To find out more about our work, please visit our website and social media pages:

3

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

www.groundwork.org.uk/clm

www.facebook.com/groundworkclm

www.twitter.com/GroundworkCLM

www.linkedin.com/company/groundwork-cheshire-lancashire-&-merseyside/

4

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

2 CHAIR’S STATEMENT

The Board of Trustees and our Senior Management team are really pleased to be publishing our Annual Report and Financial Statements for 2022/23. We are especially proud of our staff team and the huge effort that they have made once again this year to help make positive change happen within our communities. We have seen creativity, resilience, innovation, and depth of work that makes us proud.

The ‘Cost of Living’ crisis has bit deep this year, we have worked hard to develop programmes of support to help those who are most vulnerable to cope, whether that be finding work, heating their homes, putting food on their tables or improving their resilience and wellbeing. We have helped Town Centres and businesses thrive and we have helped communities grow and regenerate.

We’ve worked hard on developing a better understanding of the impact we make, and we are continuing to find ways to listen to the voices of those we support, including them in the design of future plans.

We are also very pleased to see the positive response from our staff team as we continue to invest in them, in pursuit of our commitment to ensure that they can all grow with us, they are fairly rewarded, and they are able to make a difference in the areas that are important to them.

The economic climate we operate in continues to challenge. We have sought to strike a balance of income streams, manage our cash position robustly and our reserves effectively. To support all of this we have built a financial platform that underpins our work and protects us from future crises, allowing us to invest in the people and places that need our support most, using our own capital to ignite action, creativity and change. We have diversified our Board of Trustees to widen our perspective, drawing on their challenge and experience.

Finally, we would like to thank all our stakeholders, supporters, and participants for believing in our work again this year – without you we could achieve very little!

Tracy Fishwick

Chair, GCLM

5

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

3 TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2023

Purposes & Public Benefit

Groundwork CLM’s charitable objectives are set down in its Memorandum of Association. They commit Groundwork CLM to delivering and promoting regeneration and sustainable development and are summarised as follows:

Groundwork CLM’s trustees have referred to the Charity Commission’s general guidance on public benefit when reviewing the organisation’s objectives and planning future activities. In particular, the trustees consider how planned activities will contribute to the charitable objectives set out above.

Our work at Groundwork CLM sits within the wider context of the projects, programmes and services delivered by the Groundwork Federation. Each independent Groundwork Trust determines its own priorities and has its own charitable objectives, but also operates to a collective strategy, which binds all Federation members to a clear set of overarching goals in support of these objectives.

Our work is designed to address the needs of all parts of the community and we provide equal access to our services regardless of race, gender, disability or sexual orientation.

Public Benefit Statement

The Trustees have given due consideration to Charity Commission guidance on public benefit and confirm that the charity is compliant with Section 17 of the Charities Act 2011 in respect of public benefit.

6

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

Review of the Year ended 31 March 2023

a) Performance Overview

2022/23 has been another strong year for the Groundwork CLM – both in terms of the impact we are making within the communities we serve – and the strong financial performance needed to underpin our work.

Following on from the impacts of Covid in recent years, the cost of living crisis has had a dramatic effect on the communities that we support. Our Green Doctor domestic energy advice programme has seen a huge increase in demand from the public – with delivery now taking place in almost all of our operational territory. We have supported over 1000 households to reduce their energy costs – saving them in excess of £180k.

In Blackpool, we have opened a Winter Warm Hub that is providing access to a warm space, free laundry drying facilities, a programme of activities, hot meals and access to a subsidised food pantry – to help people who are struggling financially.

Our growing projects are also helping, by focusing on increasing the amount of fresh fruit and vegetables they can grow in order to supply their local food banks.

We’ve also stepped up our efforts in terms of the nature emergency – working with communities to help nature recovery – whilst also providing opportunities for people to develop their skills through volunteering and work experience. In Wilmslow we are a supporting a partnership focused on the recovery of the moss landscape Lindow Moss.

And our work helping businesses to improve their town centres, their trading estates, and their own environment performances also continues at scale. Our BIDS programme has seen the direct private sector investment into our communities exceed £20m since our programme began in 2005.

In Wigan we have made a considerable investment in helping to position the 3[rd] sector as providers within the new Integrated Care Partnership, whilst supporting the roll out of the Community Wealth Building Programme in the town.

7

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

b) Our impact – a measure of the difference we have made

In relation to the change we aim to deliver, during the year we operated 68 separate projects delivering the following outcomes:

Figure 1 Summary of 2022/23 impact performance measures

8

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

9

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

c) What do our stakeholders say?

Billy (Wigan) “My new job is exactly what I was looking for. If it wasn’t for Groundwork, I don’t think I’d be in this position.”

Sixteen-year-old Billy from Newton le Willows says that the valuable experience he gained on our Traineeship programme helped him to land his dream job. During the programme, Billy worked in a nature recovery role with our Conservation team on Amberswood and Elnup Wood. After completing the 10week programme, he was offered a full-time job with a Wigan based landscaping company. Link to webpage

Jake (Chorley) “Groundwork helped me to get a place at University.”

After gaining experience in ecology at Groundwork via the #Kickstart scheme, budding documentary maker Jake was offered a place at university to study for a Masters Degree in wildlife documentary film production, where he is now studying. Link to webpage and video

Sheila (Blackpool) “It makes me feel good to be able to do something for someone else.”

81 year old Sheila lives in Blackpool and volunteers 3 days a week at @TheGrange Winter Warm Club. She says that @TheGrange stopped her from being isolated after her husband died. Sheila is an inspiration to others within her community. Link to webpage and video

Roy (Northwich) “Grozone helped me in so many ways after my wife died.”

Roy began visiting Grozone after the sudden death of his wife Carole and soon became a regular volunteer. He says that being outdoors, gardening and helping others has kept him busy and helped him to cope whilst continuing to grieve.

Link to webpage and video

Terry (Newton le Willows) “Groundwork is fantastic at helping young people to learn and care about nature and the local environment.”

Terry Maguire is Chair and Trustee of Newton le Willows based charity, Business For Youth. They run a range of free clubs for local children and parents, including, arts and crafts, sports and the environment. They regularly take part in volunteering sessions at Colliers Moss and receive advice and support from our conservation team in running their junior gardening club. Link to video

10

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

Gaz (Wigan )“It’s really inspiring to see how Groundwork supports people who are struggling with their mental health.”

Happy Mondays drummer Gaz Whelan has battled with mental health issues since being a teenager. After hearing about Groundwork online, Gaz offered to host an interactive session with young people on our Prince’s Trust and Roots to Wellbeing programmes.

Link to video

Samuel (Wigan / Chorley) “Groundwork has given me the chance to inspire other people to get involved in caring for our planet.”

Despite impressive qualifications, Samuel struggled for many years to get a job in the environment sector. He now works as a Love My River Project Officer and is really enjoying the opportunity to connect people with nature through community engagement and volunteering sessions. Link to webpage

Anna (Blackpool) “I’m using my degree and previous work experience to help people and the planet.”

Anna has a degree in Ecology and Conservation. Having previously worked for a renewable energy specialist, she joined Groundwork as a Fuel Poverty and Climate Change Project Officer. She says that her role gives her an ideal opportunity to use her degree and her previous work experience to make a real difference to people’s lives. Link to webpage

11

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

Our plans for the future

Our plan for 2023/24 has been influenced and informed by a number of national trends that are impacting on the policy and funding landscape:

Underneath this national framework, our plans are further influenced and intensified by local drivers:

12

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

Our 2023/24 Work Programme

Our work programme this year is underscored by the guiding principles contained within our Federation Strategy.

We will invest in the places and people that need us most – prioritising our resources to bring about lasting change by building skills and capacity within the local communities where we can make most difference.

We will work with local leaders and listen to local voices – ensuring our work is fully informed by those it is designed to benefit and adds value to the assets that exist in local areas.

We will grow a culture of equality and inclusion – operating transparently and with integrity and seeking out a diversity of viewpoints, both in the work we do and the people we employ.

We will be committed to collaboration – forging strong partnerships, contributing to a thriving community sector and helping others lead where this will achieve greater impact.

We will act as environmental exemplars – championing practical action to combat the climate and nature emergency and measuring and reducing our own environmental impact.

We have established 10 specific objectives that we will focus on this year that are designed to increase our impact in line with our strategic goals.

All the work we will undertake in 2023/24 will be delivered through one of three strategic programmes.

a) Strategic Programme 1 - Sustainable Communities

Our services include:

13

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

Our income will come from commissioned work from a predominantly public sector marketplace made up of Local Authorities, Housing Associations, Health Bodies, the Police, and national NGOs such as the Environment Agency.

We also deliver services for communities directly, whilst raising funds to support this work from national grant makers such as Big Lottery, Heritage Lottery Fund, Charitable Trusts, Landfill Communities Fund and private sector Corporate Social Responsibility programmes.

b) Strategic Programme 2 - Employment & Skills

Our Employment & Skills Programme focuses on helping individuals to realise their potential, providing personalised support to help them overcome their barriers, discover their skills and boost their motivation and confidence.

Our services include:

Our income will come from commissioned work from local FE colleges, training providers, local authorities, the DWP and the EFA/SFA.

c) Strategic Programme 3 – Sustainable Business

Our Sustainable Business Programme focuses on helping business become more sustainable – minimising their impact on the local and global environment – whilst securing and creating jobs through improved business performance, resource efficiency and productivity.

Our services include:

Our income will come from commissioned work from Local Authorities, business networks and national NGOs such as the Environment Agency. We are also commissioned directly by the private sector.

14

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

Financial Performance

The Trust’s high level of impact this year has been underpinned by a strong financial performance. Turnover has held at £5.0m – sustaining the 2021/22 results which saw a return to pre-Covid levels.

Income levels (measured by gross margin) are at £2.8m which is down £276k from last year. Labour costs are up by 2% on last year. This figure includes a 2% Cost of Living increase for all staff, and an additional unbudgeted pay award of £400 per employ (£37k) that was paid in September to support our staff with the cost of living crisis. It also includes the temporary 1.25% increase in NI from April to October.

The contribution to overheads from our operational programme is £655k. This is down 31% (£290k) on the previous year due to GRCF, Fuel Vouchers and Covid related programmes coming to an end.

Overheads have risen by 10% (£62k) from £628k up to £690k – with additional expenditure on IT support, maternity leave, redundancy costs – as well as proportional Cost of Living and NI costs.

The surplus for the year is £3k. This includes a £37k one-off payment made in the year to support staff with the effects of the cost of living crisis.

Unrestricted reserves exceed £1m, with free cash reserves at £956k.

Reserves

The Board has previously agreed a policy that the optimum level of unrestricted reserves should be sufficient to support continuation of delivery of the organisation’s activities for six months.

The Trustees have considered the following factors when setting this policy:

In November 2017, taking account of all these factors, the Trustees considered the desirable level of free reserves to be £1,500,000 with an intermediate target of £750k. However, still considerably short of the target, the Board agreed to set a new intermediate (2-3 years) target of £1m in 2020. We will continue to accumulate any free reserves for the foreseeable future.

Risk Management

The Board fully accepts its responsibilities under the Charity Commission’s Statement of Recommended Practice (SORP) for ensuring that the major risks to which the charity is exposed are identified and reviewed, and that there are systems in place to mitigate them. Major risks are those that have a high probability of occurring, and would if they occurred, have a severe impact on either operational performance or achievement of purposes, or could damage Groundwork’s reputation.

The Board monitors the development and operation of the risk management process. The process which operates as both a top-down and bottom-up mechanism, is designed to enable the Board to conclude whether the major risks to which the charity is exposed have been identified and reviewed, and that systems have been established to mitigate these risks.

15

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

The Senior Management Team has:

The Board considered the annual report from the Senior Management (SMT) at its meeting in March 2022 and identified the areas of risk to concentrate action on to address and mitigate impact. The SMT updates the Board on a quarterly basis (or when appropriate) on the progress of the risk management plan.

The areas of highest risk for GCLM were identified as:

The Trust recognises that risk management is an essential part of good business practice and an effective mechanism of good governance. The Board is committed to ensuring the risk management processes are embedded throughout the Trust and that these processes are used to help identify at an early stage issues that affect performance or achievement of purpose. However, the Board recognises that a risk management system can only seek to manage, rather than eliminate risk or failure, and that it should therefore be only one of the tools that the Board uses to provide effective control and administration of the charity.

16

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

Our Governance

a) Governing document

The charity is a company limited by guarantee in England and Wales number 01764848 and governed by its Memorandum and Articles of Association dated 13/03/2015.

It is a registered charity with the Charity Commission, number 514727.

d) Members of the company

The members of the company comprise seven local authorities in the North West of England and Groundwork UK (the national body of Groundwork trusts that works to support their local delivery through national relationships, resources and representation).

e) The Board of Trustees

The Board of Trustees comprises of a maximum of 12 and a minimum of 6 trustees who are, in accordance with the Charities Act 2011, also the directors of the company in accordance with the Companies Act 2006. Trustees are nominated and appointed by a decision of the Trustees.

f) Terms of Office

Trustees serve for a term of 3 years and are appointed each year at the AGM. After 3 years they may be reappointed but they must take a break for at least one year following 2 consecutive terms.

g) Induction and Training

New members of the Board of Trustees are provided with the Trust’s Induction Handbook and other key documents and have an induction meeting with the Executive Director and members of the Senior Management Team.

h) Organisational Structure

In addition to quarterly Board meetings, the Board has delegated some duties to a Finance Committee.

The Board of Trustees have agreed terms of reference for this committee but reserves decision making powers to the Board. The committee reviews matters relevant to its terms of reference and makes recommendations to the full Board of Trustees. The Board has responsibility for the overall strategy and policy of the Trust and approves the forward strategy and Annual Business Plan.

i) Good governance review

The Board undertakes a self-assessment review every 3 years using the 7 principles set out in ‘Good Governance Code for Larger Charities.’

Pay and remuneration for senior staff

The Trustees consider that the Board of Trustees and the Senior Management Team comprise the key management personnel of the charity, in charge of directing and controlling, running and operating the Charity on a day to day basis. All trustees give of their time freely and no trustee received remuneration in the year.

The pay of the senior staff is reviewed annually but there is no commitment to annual increments for length of service or in response to inflation. When considering recruitment for senior staff, pay levels are benchmarked against other third sector organisations of comparable size and the internal pay scale.

Related parties

Details of related party transactions are given in the notes to the financial statements.

17

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

Relations within the Groundwork Network

The Trust is a member of the Groundwork Federation and works closely with colleagues at our Federal Office – Groundwork UK - in Birmingham and our colleagues in neighbouring Trusts across the North.

The benefits of this partnership working are numerous:

18

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

Our People and Advisors

DIRECTORS & TRUSTEES

COMPANY SECRETARY

SENIOR MANAGEMENT TEAM

REGISTERED OFFICE & PRINCIPAL PLACE OF BUSINESS

Tracy Fishwick
(Chair)
Angela Connolly Appointed 17 March 2023
Chris Wilkinson
Fiona Reynolds
Holly Ball Resigned 31 March 2023
Paul Booth
Paul Roots
Philip Hargreaves
Raj Medtia
Sian Jay
Tolu Omideyi
Andrew Darron
Executive Director Andrew Darron
Programme Colin Greenhalgh
Director -
Employment &
Skills
Programme Greville Kelly
Director - Business
Programme Jon Hutchinson
Director -
Sustainable
Communities
HR Manager Jacquie Mutch
Communications Jeff McMaster
Manager
Finance Manager Ruth Jackson
74-80 Hallgate
Wigan
Greater
Manchester
WN1 1HP

19

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

EXTERNAL AUDITORS Beever and Struthers One Express 1 George Leigh Street Manchester M4 5DL BANKERS Lloyds plc 2-6 Market Street Wigan WN1 1JN SOLICITORS Stephensons Wigan Investment Centre Waterside Drive Wigan WN3 5BA

20

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

Statement of Directors’ and Trustees’ Responsibilities

Company law requires the Directors (who are also the Trustees under charity law) to prepare financial statements for each financial year, which give a true and fair view of the state of the charity and of the surplus or deficit of the charity for that period.

In preparing those financial statements the trustees are required to:

The trustees are responsible for keeping records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Statement of disclosure to Auditors

The trustees of the charity who held office at the date of approval of these Financial Statements (as set out above) each confirm, so far as we are aware, that:

Approved by the Board and signed on its behalf by:

Tracy Fishwick - Trustee and Chair 8 December 2023

21

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

Independent Auditor’s Report to the members of Groundwork Cheshire Lancashire & Merseyside

Opinion

We have audited the financial statements of Groundwork Cheshire Lancashire & Merseyside “the charitable company” for the year ended 31 March 2023 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement, the related notes and the accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustee’s use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

22

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors’ report included within the trustees’ report.

We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Trustees’ Responsibilities Statement set out on page 21, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

23

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s web-site at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Extent to which the audit was considered capable of detecting irregularities, including fraud

We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.

In identifying and addressing risks of material misstatement in respect of irregularities, including fraud and noncompliance with laws and regulations, our procedures included the following:

Due to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing fraud or non-compliance with laws and regulations and cannot be expected to detect all fraud and non-compliance with laws and regulations.

24

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body for our audit work, for this report, or for the opinions we have formed.

Sue Hutchinson FCCA (Senior Statutory Auditor)

For and on behalf of

BEEVER AND STRUTHERS

Statutory Auditor

One Express

1 George Leigh Street

Manchester

M4 5DL

Date: 20 December 2023

25

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

Notes
INCOME:
Donations
2
Charitable activities
3
Other trading activities
4
Investment income – bank
interest
TOTAL INCOME
EXPENDITURE:
Charitable activities
5
TOTAL EXPENDITURE
NET INCOME/ (EXPENDITURE)
Net movement in funds
Total fund brought forward
13
TOTAL
FUNDS
CARRIED
FORWARD
13		 Unrestricted
Funds
£
364
1,483,014
37,216
1,931
1,522,525
1,509,672
1,509,672
12,853
1,055,976
1,068,829		 Restricted
Funds
£
-
3,437,570
-
-
3,437,570
3,447,220
3,447,220
(9,650)
1,004,612
994,962		 TOTAL
2023
£
364
4,920,584
37,216
1,931
4,960,095
4,956,892
4,956,892
3,203
2,060,588
2,063,791		 TOTAL
2022
£
14,085
5,252,443
25,076
103
5,291,707
4,935,912
4,935,912
355,795
1,704,793
2,060,588

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 29 to 43 form part of these financial statements.

26

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

5 CHARITY BALANCE SHEET AS AT 31 MARCH 2023

Notes
FIXED ASSETS
Tangible assets
9
Investments
10
CURRENT ASSETS
Debtors
11
Cash in hand and at bank
CREDITORS
Amounts falling due in one year
12
NET CURRENT ASSETS
NET ASSETS
FUNDS
Unrestricted
13
Restricted
13		 2023
£
944,055
1,741,741		 2023
£
112,884
2		 2022
£
1,371,606
1,766,732		 2022
£
117,949
2
112,886
1,950,905		 117,951
1,942,637
2,685,796
(734,891)		 3,138,338
(1,195,701)
2,063,791 2,060,588
1,068,829
994,962		 1,055,976
1,004,612
2,063,791 2,060,588

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The notes on pages 29 to 43 form part of these financial statements.

Approved by the Board of Trustees and authorised for issue on 8 December 2023

Tracy Fishwick – Chair

Company registration number: 01764848

27

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

6 CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2023

Reconciliation of Net Movement in Funds to Net Cashflow from
Operating Activities – Incoming
Net income after taxation
Interest receivable
Rental income
Depreciation
(Surplus) on sale of fixed assets
Decrease / (Increase) in Debtors
(Decrease) / Increase in Creditors
Net cash (outflow)/ inflow from operating activities
Cash provided by / (used in) investing activities
(Decrease)/ Increase in cash in the year
Interest
Purchase of tangible fixed assets
Rental income
Receipts from sale of fixed assets
Cash (used in)/ provided by investing activities
(Decrease)/ Increase in cash in the year
Cash and cash equivalents as at 1 April 2022
Cash and cash equivalents as at 31 March 2023		 2023
£
3,203
(1,931)
(24,606)
22,858
-
427,551
(460,810)
(33,735)
-
1,931
(17,794)
24,606
-
8,743
(24,991)
1,766,732
1,741,741		 2022
£
355,795
(103)
(8,054)
15,749
(15,500)
(292,495)
296,433
351,825
-
103
(14,890)
8,054
15,500
8,767
360,592
1,406,140
1,766,732

The notes on pages 29 to 43 form part of these financial statements.

28

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

7 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1. Accounting Policies

BASIS OF PREPARATION

The financial statements have been prepared in accordance with 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 January 2019) – (Charities SORP (FRS 102)) and the Companies Act 2006. The accounts are presented in pounds sterling (£).

The charity constitutes a public benefit entity as defined by FRS102

ALLOCATION OF SUPPORT COSTS

Support costs are those functions which assist the work of the charity either by supporting the delivery of charitable activities or by supporting the generation of funds. They include property costs, back office functions, compliance and professional fees. The basis of allocations is set out in note 6.

CASH AT BANK AND IN HAND

Cash at bank and in hand includes cash and investments which are accessible within three months.

CONSOLIDATION

The charity’s subsidiary has not been consolidated into the financial statements on the grounds that it is immaterial. Details of the subsidiary are given in note 10.

CONTINGENT ASSETS

Contingent assets are not recognised in the accounts unless they are virtually certain to crystallise. Contingent assets which do not meet this requirement but which are viewed as likely to crystallise, are disclosed in the notes to the accounts.

CREDITORS AND PROVISIONS

Creditors and provisions are recognised where the charity has an existing obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount.

DEBTORS

Trade and other debtors are recognised at the settlement amount due and prepayments are valued at the amount prepaid.

EXPENDITURE AND IRRECOVERABLE VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

The charity is registered for VAT and is able to recover some of the input tax charged as it relates to ‘Vatable’ supplies. Costs are stated net of VAT where charged and irrecoverable VAT is included as a separate charge either within direct costs or support costs as appropriate.

29

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

FINANCIAL INSTRUMENTS

The charity has only financial assets and financial liabilities of a kind that qualify as basic financial instruments and initially recognised at transaction value and subsequently measured at their settlement value.

GOING CONCERN

There are no material uncertainties about the charity’s financial ability to continue to operate for the foreseeable future, therefore the accounts have been prepared on a going concern basis.

INCOME RECOGNITION

The Trust’s incoming resources comprise of a mixture of earned income (generally subject to VAT) and grants. In many cases, these grant agreements and commercial contracts involve transactions that span more than one accounting period.

For all categories of earned income, total incoming resources for each accounting year is calculated by reference to the extent to which the Trust has met the substantive performance obligations at the balance sheet date.

Earned income – To the extent that the Trust has not invoiced or received earned income monies but has met contractual performance obligations, then such amounts are added to total incoming resources and reported as a current asset (amounts recoverable on contracts) in the balance sheet.

Deferred income is unrestricted income received in the year for activity in future periods.

Earned income arising from long-term contracts and contracts for on-going services is recognised by reference to:

Grant income – With regard to grant income, the income is recognised in a particular accounting period to the extent that the Trust is able to demonstrate its entitlement to the income and its control over it.

Generally, the control test is not considered to be satisfied where:

However, where the control test is satisfied then grant income is recognised in the earliest accounting period that this condition is met. The control test is generally viewed as satisfied when the outstanding matters necessary to confirm entitlement are administrative in nature and under the control of the charity. Furthermore, the restriction of the purposes for which the grant may be expended is not of itself regarded as indicative that the charity does not control the income/ asset.

Donations – Donations from individuals and other bodies (not being of the nature of a grant) are recognised when receivable.

Accruals – Any restricted income due according to agreements or contracts but not received, are accrued for and included in the accounts in the usual way. It is necessary on some contracts to estimate the income that will be due, as although the activity may be completed the funder may reject some claims. These estimates are made on a prudent but reasonable basis so that any differences are not material.

30

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

Consortium projects – Generally, provided the charity is acting as principal, income and expenditure processed in connection with consortium projects is accounted for in the same way as other transactions.

However, when the charity is acting as agent for a consortium body (regardless of whether that body is incorporated or not) then the only transactions reflected in these accounts are those that relate to the charity’s own transactions. Transactions through the charity’s bank accounts which represent income and expenditure attributable to third parties are excluded from the Statement of Financial Activities (SoFA), and any balances owed to third parties at the end of the accounting period are treated as Restricted Funds and included in the charity’s bank balances.

JUDGEMENTS AND KEY SOURCES OF ESTIMATION OF UNCERTAINTY

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors including expectations of future events that are believed to be reasonable under the circumstances.

OPERATING LEASES

Operating lease payments are charged to the Statement of Financial Activities on a straight line basis over the term of the lease.

PENSION CONTRIBUTIONS

The charity operates two defined contribution pension schemes for its employees, through a third party provider. Contributions are charged to the SoFA as they become payable.

PROJECT FIXED ASSETS

Fixed assets (i.e. items of equipment with an expected life exceeding one year) purchased using project funds are not capitalised. They are included as expenditure and do not appear on the balance sheet. These assets may be reclaimed by the funder at the end of the project.

RESTRICTED FUNDS

Business Improvement District contracts include two services: delivering the services set out in the proposal and providing custodial and processing services for the BID levy monies. BID monies are held separately but included in the balance sheet and any monies not used when a BID contract ends will return to the BID and hence the service is classified as restricted.

TANGIBLE FIXED ASSETS AND DEPRECIATION

Individual fixed assets costing more than £500 are capitalised at cost and are depreciated over their estimated useful lives on a straight line basis as follows:

Motor vehicles 25% Fixtures and equipment 15%/ 20%/ 25%/ 33%/ 50% Buildings 2% Building alterations 15%/ 20%/ 27%/ 30%/ 33%

31

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

2. Income from donations and legacies

2023
Unrestricted
£
Corona Virus Job Retention Scheme grant
-
Donation
364
TOTAL
364		 2023
Total
£
2022
Unrestricted
Total
£
-
14,085
364
-
364
14,085

3. Income from charitable activities

Project income

Business
Communities
Employment & Skills		 Unrestricted
£
136,817
668,127
678,070
1,483,014		 2023
Restricted
£
1,345,251
1,543,160
549,159
3,437,570		 Total
£
1,482,068
2,211,287
1,227,229
4,920,584		 Unrestricted
£
70,930
919,481
885,642
1,876,053		 2022
Restricted
£
1,245,123
1,688,331
442,936
3,376,390		 Total
£
1,316,053
2,607,812
1,328,578
5,252,443

4. Income from other trading activities

Rent
Sale of plant & equipment
Recharge of services		 Unrestricted
£
24,606
-
12,610
37,216		 2023
Restricted
£
-
-
-
-		 Total
£
24,606
-
12,610
37,216		 Unrestricted
£
8,054
15,500
1,522
25,076		 2022
Restricted
£
-
-
-
-		 Total
£
8,054
15,500
1,522
25,076

5. Charitable expenditure

Business
Communities
Employment
&
Skills		 Unrestricted
£
23,309
733,416
752,947
1,509,672		 2023
Restricted
£
1,339,431
1,637,133
470,656
3,447,220		 Total
£
1,362,740
2,370,549
1,223,603
4,956,892		 Unrestricted
£
5,399
769,870
1,017,192
1,792461		 2022
Restricted
£
1,085,457
1,647,477
410,517
3,143,451		 Total
£
1,090,856
2,417,347
1,427,709
4,935,912

32

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

Expenditure in the charity is analysed as follows:
2023
Business
Communities
Employment & Skills
2022
Business
Communities
Employment & Skills
6. Support costs
2023
Premises costs
£
Business
14,230
Communities
61,575
Employment & Skills
42,314
118,119
2022
Business
10,449
Communities
46,468
Employment & Skills
47,809
104,726
.
Governance costs
Professional and legal fees		 Support
salaries
£
49,408
213,794
146,919
410,121
37,160
165,247
170,018
372,425		 Direct costs
£
Direct salaries
£
Support costs
£
952,391
327,123
83,225
931,550
1,078,875
360,125
209,688
766,436
247,478
2,093,629
2,172,434
690,828
722,613
305,576
62,667
1,132,292
1,006,380
278,675
294,937
846,049
286,723
2,149,842
2,158,005
628,065
Transport
costs
£
Governance
costs
£
Office
costs
£
1,003
1,578
17,007
4,338
6,829
73,589
2,981
4,693
50,570
8,322
13,100
141,166
846
1,594
12,618
3,761
7,089
56,110
3,871
7,293
57,732
8,478
15,976
126,460
2023
£
13,100		 Total
£
1,362,740
2,370,550
1,223,602
4,956,892
1,090,856
2,417,347
1,427,709
4,935,912
Total
£
83,226
360,125
247,477
690,828
62,667
278,675
286,723
628,065
2022
£
15,976

Apportioned costs are allocated on the following basis:

Support salaries are based on the % of total staff

All other costs are allocated based on staff numbers.

33

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

7. Staff information

Employees
Salaries and wages
Pension costs
Employer’s NI contributions
Termination costs		 2023
£
2,275,739
82,555
207,176
4,444
2,569,915		 2022
£
2,250,006
81,655
184,650
3,401
2,519,712

The emoluments, including benefits in kind, of one member of staff are within the range of £80,000 to £89,999 and two members of staff are within the range £60,000 to £69,999 (2022 one in the range £80,000 to £89,999), not including retirement benefits which are accruing under a defined contribution scheme.

Key management

The key management of the charity comprise of the Trustees and senior management team as noted on page 19.

The Trustees do not receive any remuneration for their services.

Total remuneration, including benefits, paid to key management personnel as defined on page 19, amounted to £388,909 (2022 – £266,541) the increase between years is due to redefining the members of the senior management team (2023 – 7 members: 2022 - 4 members).

Average staff numbers

erage staff numbers
Direct charitable
Administration and support
Marketing and publicity
Average headcount		 2023
£
71
9
1
81
96		 2022
£
80
9
1
90
105

In addition, a great amount of time, the value of which it is impossible to reflect in these financial statements, is donated by hundreds of volunteers across our projects.

8. Net income

Net income
2023 2022
This is stated after credited / (charging): £ £
Auditors’ remuneration 9,250 9,125
Operating lease rentals 79,222 85,627
Depreciation of fixed assets 22,858 15,748
Trustees expenses relating to travel and accommodation - -
Trustees having expenses reimbursed or paid on their behalf - -

34

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

9. Tangible fixed assets

Buildings
£
Building Alterations
£
Cost
As at 1 April 2022
95,001
91,862
Additions
-
16,645
Disposals
-
(4,830)
As at 31 March 2023
95,001
103,677
Depreciation
As at 1 April 2022
13,298
76,899
Charge for the year
1,900
8,278
On disposals
-
(4,830)
As at 31 March 2023
15,198
80,347
Net Book Value
As at 31 March 2023
79,803
23,330
As at 31 March 2022
81,703
14,963		 Fixtures &
equipment
£
303,993
1,148
(6,508)
298,633
282,710
12,680
(6,508)
288,882
9,751
21,283		 Motor
vehicles
£
76,898
-
(61,822)
15,076
76,898
-
(61,822)
15,076
-
-		 Total
£
567,754
17,793
(73,160)
512,387
449,805
22,858
(73,160)
399,503
112,884
117,949

10. Fixed Assets Investments

During the year, the charity owned 100% of the issued share capital of dormant companies at the following cost:

Groundwork Environmental Services (Cheshire) Ltd.(Incorporated in England
- 02156212)
– par value of shares £1 each
11. Debtors
Trade debtors
Amounts recoverable on contracts
Owed from group company
Prepayments		 2023
£
2		 2023
No
2
2
2023
£
506,346
394,019
8,331
35,359
944,055		 2022
£
2022
No
2
2
2
2
2022
£
785,495
543,750
8,318
34,043
1,371,606		 2022
£
2022
No
2
2
2
2
2022
£
785,495
543,750
8,318
34,043
1,371,606		 2022
No
2
2 2
1,371,606

35

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

12. Creditors falling due within one year

12. Creditors falling due within one year
Trade creditors
Other taxes and social security
Accruals
Other creditors
Deferred income
Analysis of deferred income:
Balance brought forward
Released in year
Deferred in year		 2023
£


265,076
91,307
172,831
14,640
191,037
734,891
327,057
(188,929)
52,909
191,037		 2022
£
555,182
112,831
185,637
14,994
327,057
1,195,701
237,790
(144,089)
233,356
327,057

36

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

13. Statement of funds

Unrestricted funds
(all charitable):
General funds
Designated funds
Restricted funds:
Project
funds
(detail
below)
Total funds
Restricted funds:
Amberswood Volunteer
Welfare Cabin
Selnet BBO - Age of
Opportunity
Selnet BBO – Changing
futures
Selnet BBO – Invest in
Youth
Selnet BBO – Invest in
Youth 2
GGHT BBO – New Leaf
Big Local Rudheath &
Witton
Big Local - Windmill Hill		 01/04/2021
£
933,120
-
933,120
771,673
1,704,793
-
2,288
-
-
-
-
50,202
17,494		 Income
£
1,915,317
-
1,915,317
3,376,390
5,291,707
10,000
20,233
35,936
131,922
2,872
63,657
72,799
175,728		 Expenditure
£
Transfer
£
(1,792,461)
-
-
-
(1,792,461)
-
(3,143,451)
-
(4,935,912)
-
-
-
(22,521)
-
(35,936)
-
(131,922)
-
(2,872)
-
(63,657)
-
(99,867)
-
(129,596)
-		 31/03/2022
& 01/04/2022
£
1,055,976
-
1,055,976
1,004,612
2,060,588
10,000
-
-
-
-
-
23,134
63,626		 Income
£
1,522,524
-
1,522,524
3,437,570
4,960,095
-
23,350
1,115
130,624
33,927
65,109
97,688
51,792		 Expenditure
£
Transfers
£
(1,509,671)
-
-
-
(1,509,671)
-
(3,447,220)
-
(4,956,892)
-
(10,000)
-
(23,350)
-
(1,115)
-
(130,624)
-
(33,927)
-
(65,109)
-
(106,639)
-
(97,319)
-		 Total
31/03/2023
£
1,068,829
-
1,068,829
994,962
2,063,791
-
-
-
-
-
-
14,183
18,099

37

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

31/03/2022 Total
01/04/2021 Income Expenditure Transfer & 01/04/2022 Income Expenditure Transfers 31/03/2023
£ £ £ £ £ £ £ £ £
Big Local - Latchford 55,820 132,334 (87,643) - 100,511 28,134 (98,558) - 30,087
Big Local – L30 Million - 100,252 (42,801) - 57,451 115,518 (172,969) - -
Blackburn EDZ BID - - - - - 111,559 (84,536) - 27,023
Burnley BID 76,778 238,699 (194,608) - 120,869 215,187 (270,232) - 65,824
Gadbrook Park BID - 209,101 (209,101) - - 203,601 (203,601) - -
Northwich Town Centre BID - 277,056 (277,056) - - 227,838 (227,838) - -
Warrington TEC BID - 308,266 (201,704) - 106,562 257,172 (247,950) - 115,784
Winsford BID 68,010 110,500 (106,313) - 72,197 116,002 (141,581) - 46,618
West Chester BID 77,706 101,500 (96,675) - 82,531 134,869 (87,309) - 130,091
Wilmslow Town Centre BID - - - - - 79,024 (76,383) - 2,641
Grow Speke Community Zone 26,992 2,866 (10,567) - 19,291 54,050 (73,341) - -
HLF - Rivington - 43,168 (43,168) - - - - - -
River Douglas Fisheries Project 214,739 7,864 (175,829) - 46,774 - (46,774) - -
Opening Up the River Douglas -
ERDF - - - - - 11,640 (11,640) - -
Rivington Festival of Light - 11,407 (11,407) - - 27,366 (27,366) - -
Saltscape Legacy Heritage 700 - - - 700 - - - 700
Lever Park Cast - 8,996 (8,996) - - 4,149 (4,149) - -
Blackpool Community Farm - 15,280 (2,064) - 13,216 53,983 (52,091) - 15,108
Rivington Music Festival - 968 (968) - - - - - -
Nature Friendly Schools - 4,000 (4,000) - - 1,739 (1,739) - -
Love My River Pass On Plastic - 1,180 (1,180) - - - - - -

38

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

31/03/2022 Total
01/04/2021 Income Expenditure Transfer & 01/04/2022 Income Expenditure Transfers 31/03/2023
£ £ £ £ £ £ £ £ £
Roots to Wellbeing Knowsley - 18,000 (18,000) - - - - - -
Love My River – Chorley WEG - 16,250 (16,250) - - - - - -
@ The Grange 104,701 226,325 (206,434) - 124,592 324,330 (275,950) - 172,972
Grange Park ERDF - 49,269 (49,269) - - 116,235 (116,235) - -
Green Doctor - Wigan - 88,206 (88,206) - - 163,877 (163,877) - -
Green Doctor – Emergency
Fuel Vouchers - 15,780 (15,780) - - - - - -
Green
Recovery
Challenge
Fund - 525,973 (525,973) - - 32,553 (32,553) - -
GRCF 2 – River Douglas
Challenge - 124,800 (90,911) - 33,889 99,839 (93,593) - 40,135
Love
My
River		 Douglas
Catchment Citizen Science - 36,570 (36,570) - - 28,883 (28,883) - -
National Year of Service - 19,723 (19,723) - - 32,659 (32,659) - -
Gambling Awareness - 28,177 (9,588) - 18,589 - (13,989) - 4,600
Community Health Building - 50,000 (12,971) - 37,029 115,000 (51,278) - 100,751
Blackpool Youth Hub - 9,801 (9,801) - - 2,927 (2,927) - -
Unique FY Media 33,637 37,572 (45,055) - 26,154 - (26,154) - -
Bright Park - - - - - 11,558 (11,558) - -
Greater Manchester Green
Spaces Fund – Enabler - - - - - 11,533 (11,533) - -
Green Community Hubs –
Northern Network - - - - - 219,568 (106,725) - 112,843
Green Doctor Energy Redress
(Lancashire) - - - - - 21,713 (21,713) - -
AHRC - Fylde Coast - - - - - 3,906 (3,906) - -
Outdoor Education - - - - - 54,108 (45,207) - 8,901
Claremont - - - - - 6,250 (3,125) - 3,125

39

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

Home from Hospital
Violence Reduction Alliance
Facilitator
Blackpool Multiply
PCN VSCE Partnership Test and
Learn
Green Influencers
Urgent Discharge		 01/04/2021
£
-
-
-
-
17,606
25,000
771,672		 Income
£
-
-
-
-
18,360
25,000
3,376,390		 Expenditure
£
Transfer
£
-
-
-
-
-
-
-
-
(17,648)
-
(20,821)
-
(3,143,451)
-		 31/03/2022
& 01/04/2022
£
-
-
-
-
18,318
29,179
1,004,612		 Income
£
22,415
15,000
31,500
41,320
9,000
27,961
3,437,570		 Expenditure
£
Transfers
£
(22,415)
-
(7,333)
-
(31,500)
-
(20,660)
-
(22,818)
-
(4,490)
-
(3,447,220)
-		 Total
31/03/2023
£
-
7,667
-
20,660
4,500
52,650
994,962

Amberswood Volunteer Welfare Cabin – Funding from the National Lottery to purchase a welfare cabin, which will be installed on site at Amberswood.

Big Local Windmill Hill / Rudheath & Witton/ Latchford/ L30 Million – Big Local Trust funding to enable residents to meet the five key priorities they identified in their areas and make a lasting and positive difference to their communities. These are 10 year projects with funds expected to be fully utilised by the end.

BBO and New Leaf programmes - Supporting unemployed people to get into work, training or volunteering, the groups offer different age focus.

Grow Speke – Mixed funding to redevelop a former urban social club site into a community horticulture facility.

Rivington Festival of Light – Fundraising event in partnership with Rivington Heritage Trust.

Business Improvement District (BID) – Contracts to deliver safer, cleaner, supported and sustainable environments using levies from local businesses.

River Douglas Fisheries project – Payment from United Utilities in lieu of Environment Agency fine, for water environmental works.

Saltscape Legacy Heritage – HLF grant for maintenance of project profile.

Lever Park Cast – Funding from United Utilities to support the restoration and management of Rivington Terraced Gardens.

Blackpool Community Farm – Funding received from Blackpool Coastal Housing , Blackpool Council, Know Your Neighbourhood and Garfield Weston Foundation to support the continued work with local people on environmental volunteering projects across Grange Park.

Nature Friendly Schools – Funding to advise secondary schools about outdoor education and ground improvements.

40

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

@ The Grange – Funding from Blackpool Council for the provision of management responsibility for the community hub with the aim of contributing to the social, physical, economic, educational and environmental wellbeing of the community.

Grange Park ERDF – Funded by ERDF via Blackpool Council to adopt a whole place based approach to increasing community resilience to climate change and carbon reduction.

Green Doctor – Funding to assist vulnerable people and those with low incomes make home energy efficiency savings, reduce energy bills, make homes warmer and safer and distribute emergency fuel vouchers.

Green Recovery Challenge Fund 2 – River Douglas Challenge – Funded by National Lottery Heritage Fund on behalf of DEFRA to deliver a partnership programme on the River Douglas Catchment.

Love My River Douglas Catchment Citizen Science – Funded by the Environment Agency to deliver WEIF community citizen science projects on the River Douglas.

National Year of Service – Funding to recruit 4 young people to improve skills and experience working on community projects.

Gambling Awareness – Funding from Greater Manchester Combined Authority to engage with vulnerable young people to raise awareness and reduce gambling in Wigan.

Community Health Building – Funded via Wigan Borough LDP to understand and develop capacity in the VCSE sector to create new and existing asset-based opportunities which provide early intervention.

Blackpool Youth Hub – Funded by Blackpool Council to deliver an employer led programme designed on enhancing young people’s knowledge and perceptions on working life and career opportunities.

Unique FY Media – Funded by BBC Children In Need and the Youth Futures Foundation to deliver a creative media programme for 16-18 years old in the Blackpool area.

Bright Park – Funded by Bright Park Trust to undertake a series of staff training events, volunteer work parties and community engagement activities at Bright Park.

Greater Manchester Green Spaces Fund Enabler – Funded via GM Green Spaces Grant the project will be working alongside Groundwork Manchester.

Green Community Hubs Northern Network – National Lottery funded programme to support and grow Green Community Hubs throughout the North of England being belivered in partnership with 4 other Groundwork Trusts.

AHRC – Fylde Coast – Funded via University of Liverpool, the AHRC research grant will look at community hubs across the Fylde Coast.

Outdoor Education – Funded via the Firethorn Trust to deliver a Nature Friendly Schools programme, providing dedicated support to schools to enable them to make better use of the environment in curriculum delivery, supporting them with the resources in and around Ellesmere Port.

Claremont – Funding from the Rank Foundation to deliver a detached Youth Work project based in the Claremont area of Blackpool working with 18-25 year olds.

Home from Hospital Violence Reduction Alliance Facilitator – Funding from 10GM to provide a responsive and adaptable pathway for individuals who are delayed from hospital discharge to link up the support from the Home Treatment, Crisis or Community based team.

Blackpool Multiply – UKSPF funding via Blackpool Council to improve individual’s ability to understand and use maths in daily/ life/ home/ work setting.

41

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

PCN VCSE Partnership Test and Learn – Funding from 10GM to explore how we create and sustain collaborative partnerships between PCN and VCSEs in order to tackle health inequality.

Green Influencers - Funded by The Ernest Cook Trust and the #iwill Fund to introduce climate change and sustainability to young people aged 10-14 within the St Helens area.

Urgent Discharge – The funding from Northwest Boroughs Healthcare NHS Foundation Trust will aim to support adults to live independently in the Borough of Wigan.

42

GROUNDWORK CHESHIRE, LANCASHIRE & MERSEYSIDE

14. Analysis of net assets between funds

14. Analysis of net assets between funds
Fund balances at 31 March 2023 are represented by:
Tangible fixed assets
Net current assets
Fund balances at 31 March 2022 are represented by:
Tangible fixed assets
Net current assets
Free reserves:
Net current assets
15. Analysis of changes in net debt
Cash and cash equivalents
Cash		 Unrestricted funds
£
Restricted funds
£
Total
£
112,884
-
112,884
955,945
994,962
1,950,907
1,068,829
994,962
2,063,791
116,324
1,625
117,949
939,652
1,002,987
1,942,639
1,055,976
1,004,612
2,060,588
2023
2022
£955,945
£939,652
At 1 April
2022
Cash flows
At 31 March
2023
£
£
£
1,766,732
(24,991)
1,741,741
1,766,732
(24,991)
1,741,741		 Total
£
112,884
1,950,907
2,063,791
117,949
1,942,639
2,060,588
2022
£939,652

16. Constitution

The company is limited by guarantee and does have share capital. In the event of the charity being wound up the members are committed to contributing £1 each.

17. Taxation

The charity is a registered charity and is entitled to claim annual exemption from UK corporation tax under sections 466 to 477 of the Corporation Tax Act 2010.

18. Other commitments

There are no capital commitments at the 31[st] March 2023.

19. Related party transactions

There are no transactions with Trustees which require disclosure.

No trustee or member of the charity has any commercial interest in the charity. The Board is comprised of independent trustees, and although they are accountable to the members, the members do not have Board nomination rights. It is therefore considered that there is no ultimate controlling party for the charity.

20. Lease commitments

Operating leases

At the year end the charity had the following minimum commitments under operating leases

Payable within
One Year
Between 2 and 5 year
After more than 5 years		 2023
£
67,302
172,486
-
239,788		 2022
£
75,453
215,719
-
291,172

43