Community Environmental
Educational Developments
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CEED
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Financial Statements for the year ended 31 March 2021
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Registered Charity No. 701468
Contents
Title Page No Legal and Administrative Information 3 Trustees’ Annual Report 4-6 Independent Examiner's Report Ts Statement of Financial Activities 7 Balance Sheet 8 Notes to the Accounts 9-13
Registered Charity No. 701468
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Legal and Administrative Information
Name:
Community Environmental Educational Developments
Charity Number: 701468
Trustees:
Michael A Wilson (Chair) Peter Meek Allen Douglass
Address:
Park Keeper’s Lodge Roker Park Roker Park Road Sunderland SR6 9PL
Bankers:
Unity Trust Bank plc Nine Brindleyplace Birmingham B1 2HB
Solicitors:
Frederick R Walker 53 Frederick Street Sunderland Tyne & Wear SR1 INF
Independent Examiner: Mark Thompson MAAT 42 Lesbury Road Newcastle upon Tyne NE6 5LB
Governing Document:
__The Charity is operated under the rules of its constitution dated 6 October 1986, amended on 6 February 1989, 1 May 1996 and most recently on 15 November 2011, and is unincorporated.
Registered Charity No. 701468
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Trustees’ J Annual Report
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CEED works to support communities in developing and using their local environment. Through these activities we aim to support the improvement of peoples’ wellbeing through both physical and mental health benefits.
Objects
To promote public education in subjects relating to environment, natural history, ecology, wildlife and nature conservation.
To promote the benefit of the public by providing facilities in the interest of social welfare for recreation and leisure time occupation with the object of improving their conditions of life.
Achievements & Performance
To achieve its objects CEED delivers a variety of services, we aim to:
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e develop green open spaces with and for local communities;
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e deliver practical skills and know how in the encouragement of nature conservation;
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e encourage activities and projects which support healthy living and sustainable communities;
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e support partnerships and networks in the goal of environmental quality and sustainability;
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e proactively undertake local, national and international partnerships relevant to the above;
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e develop, communicate and publish materials relevant to the above.
As for all charities and volunteer groups, this had been a very challenging year for CEED. March 2020 saw us cancelling volunteer sessions and all project work and so this financial year began with CEED in a suspended state.
Unfortunately, CEED was unable to repurpose its activities towards direct community covid support but began a process of looking to redesign activities to fit with ongoing lockdown restrictions and public health measures.
Autumn 2020 saw CEED designing paper bag activity packs, created to encourage families to keep using local open spaces and to keep getting families outside, enjoying nature as the weather turned cooler. Delivery of these sessions had to be limited due to ongoing restrictions and Council health and safety considerations.
CEED undertook development and funding work in order to allow the restarting of project delivery when conditions would allow. We worked with existing and new partners to look at acceptable delivery models and means of securing income.
Online delivery of a gardening course was commissioned by North Tyneside Carers with delivery due from April 2021.
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Registered Charity No. 701468 ©
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We anticipate that CEED’s beneficiaries will continue to be from communities across Sunderland. Many projects do not target any specific beneficiaries, with work being in response to local need identified through a variety of community based groups. Ongoing projects will work with families, adult volunteers, employer groups and asylum seekers and refugees.
An ongoing priority will be strengthening CEED’s core functions, looking at strategic planning and broadening our trustee base in order to develop more sustainable funding avenues.
The trustees have considered the guidance produced by the Charity Commission on the provision of public benefit and they confirm that public benefit has been provided by the range of activities as described above.
Financial Review
The financial position for the year shows net incoming funds of £18215 and total outgoing resources of £16282. With a balance brought forward from 2019-20 of £10651 this leaves a carried forward figure of £12584, of which £5,768 is a designated redundancy liability fund.
Risk Management
The Trustees are examining the major risks which the charity faces in relation to external factors, governance and management, internal operations and business. They are considering the likelihood and the impact of risks and have reviewed what systems should be in place to control and reduce those risks. The systems are being developed to provide reasonable, but not absolute, assurance against material loss or misstatement of loss.
Reserves Policy:
It is the policy of the charity to try to build up unrestricted reserves which equates to 3 to 6 months expenditure. This will provide sufficient funds to cover management and administration support costs and redundancy liabilities (which currently stand at £5768) and any emergencies that may arise from time to time. |
Trustees’ Responsibilities
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy the financial position of the charity and which enable them to ascertain the financial position of the charity and which enable them to comply with applicable law. The Trustees 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.
Signed on behalf of the Trustees
are. FR ee a Poama (CUPSNG sci (ea =. (O\oleeez, Sy: gy =
Registered Charity No. 701468
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7
Independent Examiner’s' 3 Report
on the Accounts
Report to the trustees/members of Community Environmental Educational Developments on Accounts for the year ended 31% March 2021 set out on pages 9- 43.
Respective responsibilities of trustees and examiner
The charity's trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year (under s.145 of the Charities Act 2011 (‘the Act’), and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination; it is my responsibility to:
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e Examine the financial statements under s.145 of the 2011 Act; e Follow the procedures laid down in the General Directions given by the Charity Commission under section 145 (5)(b) of the 2011 Act; and
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e State whether particular matters have come to my attention
Basis of examiner’s statement
My examination was carried out in accordance with General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with these records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination no matter has come to my attention:
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(1) which gives me reasonable cause to believe that in any material respect the requirements:
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@ to keep accounting records in accordance with section 130 of the Act; and
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e to prepare accounts which agree with the accounting records and comply with the accounting requirements of the 2011 Act; or
® (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Mark Thompson MAAT
Signed:
Me
Date: 4 January, 2022
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Registered Charity No. 701468
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Statement of Financial Activities
for the year ended 31 March 2021
Unrestricted Designated Restricted Total Total Funds Funds Funds Funds 2020-21 Funds 2019-20 £ £ £ £ £ Income and Endowments and Legacies Charitable Activities 19,622 Investments Other 18,215 18.215 Donations = as Total Incoming Resources 18,215 he ae 19,622 Expenditure On: Raising Funds Charitable activities 15,882 400 35,652 Other Total Resources Expended 15,882 400 BS Gear. 35,652 resourcesNet incoming/outgoingbefore transfers 2,339 400 ee, Transfers 2,753 2,753 0 eS a Net movement in funds 5,086 2,753 400 ES aes 16,030 Total Funds brought forward 2,676 8,521 4,806 26,681 Total funds carried forward 2,410 5,768 4,406 See 10,651
Registered Charity No. 701468
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Total Funds | Total Funds
Note _ Total 20-21 Total 19-20
£ £
Current Assets
Debtors and Prepayments 6 655 1,894
Cash at Bank and In Hand 12,451 9,201
Total Current Assets 13,106 11,095
Liabilities
Creditors: Amounts falling due within one year ik (522) (444)
Total Current Assets Less Current Liabilities 12,584 10,651
Creditors: Amounts falling due after one year
TOTAL ASSETS LESS TOTAL TOTAL LIABILITIES 12,584 10,651
The Funds of the Charity:
Restricted Funds 4,406 4,806
Designated Funds 5,768 8,521
Unrestricted Funds 2,410 2,676
TOTAL CHARITY FUNDS 12,584 10,651
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TOTAL ASSETS LESS TOTAL TOTAL LIABILITIES
Signed by one or two of the Trustees on behalf of all the Trustees Siqnamie nw tote(< _..Print Name.....2-.9...0 « WEEK,3 signature... WOASAES,. ae ot ae ce (Ve Nise. Date = ees ONCE ec a
Registered Charity No. 701468
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1 Accounting Policies
Notes to the Financial Statements for the period
1 April 2020 to 31 March 2021
Basis of Preparation
These 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 2015) — Charities SORP (FRS 102).
Community Environmental Educational Developments meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
Reconciliation with previous Generally Accepted Accounting Practice In preparing the accounts, the trustees have considered whether in applying the accounting policies required by the Charities SORP FRS 102 the restatement of comparative items was required.
At the date of transition, no restatements were required.
Incoming Resources
These are included in the Statement of Financial Activities (SOFA) when:
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e the charity becomes entitled to the resources;
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° the trustees are virtually certain they will receive the resources; and ° the monetary value can be measured with enough reliability
Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Capital Grants are released over the economic useful life of the asset to which they relate
Resources Expended and Liabilities
Resources expended have been analysed using a natural classification.
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Registered Charity No. 701468
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2 Funds
The Charity has 2 funds, an unrestricted general fund and a restricted fund used for purchasing items of a specific nature funded by one funder: hence all movements on each fund are disclosed. Part of the unrestricted general fund has been designated for redundancy liabilities.
| Restricted Funds | ||||||||
|---|---|---|---|---|---|---|---|---|
| Funder | Bal bif | Income | Expenditure | Transfers | Bal cif | |||
| The Finnis Scott Foundation | 3/56 | (400) | 3,356 | |||||
| Sunderland City Council, SIB, East | ||||||||
| Area Committee | 1,050 | 1,050 | ||||||
| Total | 4,806 | 0 | (400) | 0 | 4,406 | |||
| Designated Funds | Bal bif | |||||||
| Funder | ||||||||
| PODS Redundancy Reserve Total |
3,010 Sion 8,521 |
0 | 0 | (3,010) 257 2,753 |
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| Unrestricted Fund | Bal bif | |||||||
| GeneralFund Total |
Dae 2,676 10,651 |
18,215 18,215 |
ce 15,882 (16,282) |
2,058 7 3 0 |
Registered Charity No. 701468
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Income and Expenditure Analysis 2020-21
| Income and Endowments from: | ||||
|---|---|---|---|---|
| Donations and Legacies | Unrestricted | Designated | Restricted | Total |
| 0 | 0 | 0 | 0 | |
| Investments | ||||
| Bank Interest Earned | ||||
| 0 | 0 | 0 | 0 | |
| Charitable Activities | ||||
| Job Retention Scheme Grant | 8,215 | 8,215 | ||
| Sunderland Council Grant | 10,000 | 10,000 | ||
| 18,215 | 0 | 0 | 18,215 | |
| TotalIncomingResources | 18,215 | 0 | 0 | 18,215 |
| Expenditure on: | ||||||
|---|---|---|---|---|---|---|
| Raising Funds | Unrestricted | Designated | Restricted | Total | ||
| Fundraising Costs | ||||||
| Charitable Activities | ||||||
| Salaries, NI and Pension/Contracted | 13,447 | 400 | 13,847 | |||
| Staff Expenses | ||||||
| Telephone/internet Maintenance/Refurbishment |
443 165 |
443 165 |
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| Project Materials, Tools and | ||||||
| Equipment | 16 | 16 | ||||
| Volunteer Travel/Refreshments | ||||||
| Stationery/Postage | ||||||
| Subs and Affiliations | ; | 216 | 216 | |||
| Pod Costs | ||||||
| Insurance | 781 | 781 | ||||
| Bank Charges | #2 | 72 | ||||
| Independent Examination ofAccounts | 210 | 210 | ||||
| Other | 532 | 532 | ||||
| Total Resources Expended | Sor 15,882 |
ee 0 |
a | a 400 |
16,282 | |
| Support Costs | ||||||
| Support CostType | Fundraising | Charitable | Governance | |||
| Total | ||||||
| Activity | Activity | Activity | Cost | |||
| £ | £ | £ | £ | |||
| Stationery/Postage | ||||||
| Insurance | 781 | 781 | ||||
| Subs and Affiliations | 216 | 216 | ||||
| Bank Charges | 12: | UZ | ||||
| Independent Examination ofAccounts | 210 | 210 | ||||
| Other | ||||||
| Total | 1,069 | 210 | 1,279 |
Registered Charity No. 701468
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3 Paid Employees
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|---|---|---|---|---|---|---|
|Unrestricted|Designated|Restricted|Total|20-21|Total|19-20|
|£|£|£|£|£|
|Salaries|and|NI|10,545|10,545|16,002|
|Pension|Costs|‘E22F|$225|1,230|
|Contracted|in|Work|1,675|400|2,075|14,193|
|Payroll|Fees|216|216|156|
|Total|1,3663|400|14,063|31,581|
|Number of Employees|Total|20-21|Total|19-20|
|1|part time and 4 contracted|Kil|a|en|ee|
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|---|---|---|---|---|---|
|Part of the|charity|in|which|the|
|employees|work|Total|20-21|Total|19-20|
|Fundraising|1|1|
|Charitable|Activities|4|‘K|
|Governance|1|1|
|Total|BeGo|||e|eekcs|
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4 Trustee Expenses
Trustees did not claim any expenses during this period.
5 Tangible Fixed Assets There are no tangible fixed assets held at this time.
6 Debtors and Prepayments
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|---|---|---|---|---|---|
|Total|20-21|Total|19-20|
|£|£|
|Trade|Debtors|95|1,300|
|Prepayments|560|594|
|Total|655|1,894|
|Creditors|and|Accruals|
|Total|20-21|Total|19-20|
|£|£|
|HMRC|94|61|
|Trade|Creditors|218|CS:|
|Other|Creditors|and|Accruals|210|210|
|Total|§22|444|
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7 Creditors and Accruals
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8 Transactions with related parties
There were no transactions with related parties at this time.
Registered Charity No. 701468
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