London Parks and Green Spaces Forum
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1 London Parks and Green Spaces Forum REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2017 Registered Company No: (England & Wales) Registered Charity No:
2 London Parks and Green Spaces Forum REPORT AND FINANCIAL STATEMENTS CONTENTS Page Number Reference and Administrative Details 3-4 Report of the Trustees 5-9 Independent Examiner s Report Statement of Financial Activities 12 Balance Sheet Notes to the Accounts
3 REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31ST MARCH 2017 Trading Name Parks for London Registered Company number Registered Charity number Registered office Capel Manor College Bullsmoor Lane Enfield EN1 4RQ Directors and Trustees Sue Ireland (Chairman) Nigel Thorne (Chair Elect) - appointed 9th March 2017 Jerry Gutwin (Vice Chair) Robert Milburn (Hon Treasurer) Colin Cooper Andrew Gill Craig Harris Andrew Jones Rebecca Lury (appointed 15th September 2016) Elizabeth Stark (appointed 15th September 2016) Sascha Taylor Company Secretary Jerry Gutwin President Mike Fitt OBE 3
4 REFERENCE AND ADMINISTRATIVE DETAILS - continued FOR THE YEAR ENDED 31ST MARCH 2017 Chief Executive Tony Leach Independent Examiner Olayinka Tomori Longmeade Consult Limited Regus House Victory Way Admirals Park Dartford DA2 6QD Bankers The Co-Operative Bank Plc PO Box Balloon Street Manchester, M60 4EP Website 4
5 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2017 The trustees, who are also directors of the Charity, present their report with the financial statements of the Charity for the year ended 31st March The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102). STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document London Parks and Green Spaces Forum ( the Charity ) is a company limited by guarantee and a registered charity governed by its Memorandum and Articles of Association. The company was incorporated and began operating on 7 th June It became a registered charity on 7 th March The Charity rebranded in 2016 and now trades as Parks for London. Recruitment and appointment of new trustees The Trustee Board is made up of a minimum of five and a maximum of fifteen trustees. During this period three new trustees were appointed: Rebecca Lury and Liz Stark, both appointed on 15th September 2016 and Nigel Thorne was appointed as Chair Elect on 9th March As at 31st March 2017 there were eleven trustees. Induction and training of new trustees New trustees undergo an induction programme to brief them on their obligations under charity and company law, the contents of the Memorandum and Articles of Association, Annual Review and Business plans, the Charity s decision-making process, and its financial performance. The Company Secretary and Chair act as a source of information and guidance. During induction new trustees meet staff and existing trustees of the Charity. All trustees are offered training and personal development opportunities during their tenure. During the year trustees received training through the Building Better Governance Seminar Series at Cass Business School. Organisational structure The Board of Trustees governs the Charity. The Board meets every three months in March, June (combined with a strategic review away day), September and December. The Board takes strategic responsibility for the Charity whilst day to day running of the Charity is the responsibility of Tony Leach, the Chief Executive. 5
6 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2017 continued Related parties The trustees confirm that there were no transactions with related parties during the period. Risk management The trustees have a duty to identify and review the risks to which the Charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud or error. The trustees review the risks that the Charity faces on a quarterly basis and the assessment and management of risk is integrated into the strategic and business planning process. The Charity has a risk register which is reviewed every June by the Board. During the year the Chief Executive reported to the Board that there were no new risks or significant changes to the register. OBJECTIVES, ACTIVITIES AND ACHIEVEMENTS Public benefit The trustees confirm that they have complied with the duty in Section 17 of the Charities Act 2011 to have due regard to the Charity Commission s general guidance on public benefit and that the activities carried out by the Charity during the period were all undertaken in order to further the Charity s objects. A detailed explanation is given under Activities and Achievements below. Objectives The Charity objectives are: To provide or assist in the provision of facilities for recreation and other leisure time occupation in the interests of social welfare with the object of improving the conditions of life of the public by the improvement of parks and green open spaces in Greater London. In furtherance of this the charity will provide an umbrella group for other interested organisations. 6
7 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2017 continued Activities and Achievements The Charity organised a joint event with the Association for Public Service Excellence (APSE) which received the highest feedback ratings ever for both organisations. The event also saw the launch of the first edition of our digital Green Space Quality Manual as a guide to set, maintain and improve quality standards across parks and green spaces. Other events were well attended and received positive feedback. Presentations can be found on our website. During this reporting period, parks have been in the headlines with the Heritage Lottery Fund publishing its second report on the State of the UK Public Parks, The Department of Communities and Local Government (DCLG) conducting an inquiry into public parks and the newly elected Greater London Assembly Environment Committee launching an inquiry into green spaces. The charity provided evidence to all these initiatives. The DCLG recommendations endorsed much of the work that the charity undertakes to share good practice particularly with Heads of Service meetings. Action Groups were set up to work on byelaws and enforcement, and large scale events and income generation at the request of supporters to address key concerns identified through our annual stakeholder survey. We held our first stakeholder networking event in November 2016 in the London Living Room at City Hall to thank our supporters and to engage with private sector organisations, which are having an increased role in the creation and management of public green space. We also brokered a number of breakfast meetings with developers, master planners, architects and others involved in the design, creation and management of London s growing number of privately-owned public spaces to explore the potential for collaborative working. The Charity has strong links with the London Parks Benchmarking Group, through their discussion forum, annual benchmarking survey and bi-monthly meetings convened at different locations around London. Further, the Charity continues to facilitate the London Green Spaces Friends Groups Network through bi-monthly meetings at City Hall, updates and targeted campaigns. The Chief Executive met face to face with many Local Authorities and organisations seeking advice and support on a wide range of topics and also represented the Charity at a number of key events including: the National Contractors Forum at the Landscape Summit in Sandown, the London Events Forum, Bromley Friends Groups Forum Annual Conference and gave a lecture to the Friends of Battersea Park. The Charity has advised many supporters and linked groups including: London School of Hygiene and Tropical Medicine, the Campaign for the Protection of Rural England, the Worshipful Company of Gardeners, Capel Manor College Employers Forum, University of Westminster, London Councils and the Greater London Authority. 7
8 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2017 continued Looking forward, the Charity will work to increase its role of advising and informing about London s parks and green spaces. Results for the Year As described above the trustees undertook a number of activities during the year to build the profile, reputation and standing of the Charity, including in particular the Greenspace Quality Manual, the City Hall stakeholder event and the recruitment of a new chair. As a result a small planned deficit of 2,015 was incurred on the unrestricted fund, which the trustees are satisfied will be recovered in the current financial year. Principal funding sources The principal sources of funding during the period have been Partnership Contributions from our supporters, namely: 27 London/Royal Boroughs; The City of London Corporation; The Royal Parks; Lee Valley Regional Parks Authority; London Legacy Development Corporation; the Commonwealth War Graves Commission; Glendale Services; Quadron Services; idverde, South West London Environmental Network; Alexandra Palace & Park Charitable Trust; Potters Fields Park Management Trust; Wimbledon & Putney Commons Conservators and Capel Manor College. Total contributions in the year were 98,347 (2016: 93,212). The trustees are very grateful to all these organisations for their support. Reserves policy In order to maintain its activities and support future growth and new projects, the trustees have a reserves policy. The trustees aim to accumulate and hold unrestricted resources sufficient to meet three months unrestricted expenditure. As of 31st March 2017 unrestricted reserves of 24,404 (2016: 26,419) represented just over 3 months expenditure. No restricted funds were held at the end of the year (2016: 3,292). Funds in deficit There are no funds in deficit. Investment policy and objectives The Charity does not have significant funds to invest and funds above those needed to deal with day to day transactions are therefore kept on bank deposit. 8
9 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2017 continued FUNDS HELD AS CUSTODIAN FOR OTHERS The Charity did hold funds within this period for the London Parks Benchmarking Group (LPBG); these being annual membership fees collected on their behalf. For the year ended 31st March 2017, fees of 3,282 were received. At the LPBG committee meeting held on 21st April 2017, their committee agreed that these funds would be donated to the Charity for its own charitable purposes and therefore no transfer of funds is required for the period. STATEMENT OF TRUSTEES RESPONSIBILITIES The trustees (who are also directors of London Parks and Green Spaces Forum for the purposes of company law) are responsible for preparing the Report of the Trustees' and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year. In preparing these financial statements, the trustees are required to: select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP; make judgments and accounting estimates that are reasonable and prudent; state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company s transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Trustees on 6th June 2017 and signed on their behalf by:... Sue Ireland (Chair & Trustee) 9
10 YEAR ENDED 31 MARCH 2017 INDEPENDENT EXAMINER S REPORT TO THE TRUSTEES OF LONDON PARKS AND GREEN SPACES FORUM I report on the accounts for the year ended 31st March 2017 which comprise the Balance Sheet, Statement of Financial Activities and related notes. This report is made solely to the charity's Trustees, as a body, in accordance with Section 144 of the Charities Act 2011 ( the Act ) and regulations made under section 154 of the Act. My work has been undertaken so that I might state to the charitable company's Trustees those matters I am required to state to them in an Independent Examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charitable company and the charitable company's Trustees as a body, for my work, for this report, or for the opinions I have formed. Respective responsibilities of the trustees and examiner The charity s trustees (who are also the directors for the purpose 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 Section 145 of the Charities Act 2011[the 2011 Act]) and that an independent examination is required. 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: Examine the accounts under Section 145 of the 2011 Act; Follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act); and State whether particular matters have come to my attention. Basis of the independent examiners report My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as 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. 10
11 YEAR ENDED 31 MARCH 2017 INDEPENDENT EXAMINER S REPORT TO THE TRUSTEES OF LONDON PARKS AND GREEN SPACES FORUM Continued Independent examiner s statement In connection with my examination, no matter has come to my attention: 1. which gives me reasonable cause to believe that, in any material respect, the requirements: to keep accounting records in accordance with Section 386 and 387 of the Companies Act 2006; and to prepare accounts which accord with the accounting records, comply with the accounting Requirements of Section 394 and 395 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed. Olayinka Tomori Longmeade Consult Limited Victory Way Admirals Park Dartford DA2 6QD. June
12 STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2017 INCOME AND ENDOWMENTS FROM: Unrestricted Funds Restricted Funds 2016/17 Total Funds 2015/16 Total Funds Income Investment Income (see note 2) Charitable activities Partnership Contributions (see note 3) 98,347-98,347 93,212 Other 1,337-1,337 Gifts in kind (Big Assist) ,000 Heritage Lottery Fund Transition Funding 1,800 1,028 2,828 25,560 Grant TOTAL INCOME AND ENDOWMENTS 101,507 1, , ,815 EXPENDITURE ON: Charitable activities (see note 4) 103,522 4, , ,350 TOTAL EXPENDITURE 103,522 4, , ,350 Net (Expenditure)/Income (2,015) (3,292) (5,307) 12,465 RECONCILIATION OF FUNDS Total funds brought forward 26,419 3,292 29,711 17,246 TOTAL FUNDS CARRIED FORWARD 24,404-24,404 29,711 All activities are continuing. The accompanying notes form part of these financial statements. There are no recognised gains or losses other than those shown above in the Statement of Financial Activities. 12
13 BALANCE SHEET AS AT 31ST MARCH 2017 Company Number: Unrestricted Funds Restricted Funds Total Funds Total Fund FIXED ASSETS NIL NIL NIL NIL CURRENT ASSETS Debtors (See note 7) 11,663-11,663 4,087 Cash at bank 49,649-49,649 52,213 Sub Total (current assets) 61,312 61,312 56,300 CREDITORS Amounts falling due within one year (see 36,908-36,908 26,589 note 8) NET CURRENT ASSETS 24,404-24,404 29,711 - NET ASSETS 24,404 24,404 29,711 FUNDS TOTAL FUNDS - UNRESTRICTED (See note 9) 24,404-24,404 29,711 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March The trustees have not required the charitable company to obtain an audit of its financial statements for the year ended 31st March 2017 in accordance with Section 476 of the Companies Act The trustees acknowledge their responsibilities for: a) Ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006; and b) Preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements so far as applicable to the charitable company. These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies and in accordance with the FRS 102 SORP. 13
14 BALANCE SHEET AS AT 31ST MARCH 2017 Company Number: The financial statements were approved by the Board of Trustees on the 6th June 2017 and were signed on its behalf by:. Sue Ireland Chair & Trustee.... Robert Milburn Hon. Treasurer & Trustee The accompanying notes form part of these financial statements. 14
15 NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH ACCOUNTING POLICIES Accounting convention The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable to the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) and the Companies Act Assets and liabilities are initially recognised at historical costs or transaction value unless otherwise stated in the relevant accounting policy notes. The charity meets the definition of a public benefit entity under FRS 102. The trustees consider there are no material uncertainties about the Charity s ability to continue as a going concern. Income All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income, receipt is probable and the amount can be quantified with reasonable accuracy. Gifts in kind are included in incoming resources at their estimated monetary value. Where these are received by way of vouchers the face value of such vouchers is included in incoming resources. Expenditure Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs 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. Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Irrecoverable VAT is included with the category of expense to which it relates. Tangible fixed assets The company owns no fixed assets, other than laptop computers which are expensed on acquisition or replacement. 15
16 NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH ACCOUNTING POLICIES (CONTINUED) Taxation The charity is exempt from corporation 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 are subjected to restrictions on their expenditure imposed by the donor. Creditors and provisions Creditors and provisions are recognised where the charity has a present 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 after allowing for any trade discounts due. Pensions The charity operates a defined contribution pension scheme for its eligible employees. The pension costs charged in the financial statements represent the contribution payable by the charity during the year. Statement of cash flows As a small charity, the charity is exempt from the requirement to produce a Statement of Cash Flows. 2016/ /16 2. INVESTMENT INCOME Bank account interest PARTNERSHIP CONTRIBUTIONS Amounts receivable from supporters 98,347 93,212 16
17 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH continued 4. EXPENDITURE 2016/17 (Unrestricted) 2016/17 (Restricted) 2016/17 (Totals) 2015/16 (Totals) Charitable Activities: Staff costs (see note 5) 86,752-86,752 81,738 Consultancy 6,200 4,320 10,520 21,680 Support Costs Payroll administration Travel 1,563-1,563 1,590 Telephone Server Office supplies Meeting costs Computer hardware ,437 & software Staff training Insurance Marketing 2,762-2,762 - Subscriptions Sundry costs Sub totals 101,470 4, , ,919 Governance Costs Independent examination fee Recruitment costs (for 1,020-1,020 - Chairman) Trustee expenses Board meeting costs NCVO Trustee Guides and membership Annual Return and other costs Sub Totals 2,052-2,052 1,431 TOTAL EXPENDITURE 103,522 4, , ,350 17
18 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH continued 2016/ /16 5. STAFF COSTS Gross wages and salaries 70,375 64,308 Employer s National Insurance 4,473 4,633 Employer s pension costs 11,904 12,797 Total 86,752 81,738 The average number of employees in the year was 2 (2016: 2) No employee had remuneration over 60,000 in the year (2016: None). The Chief Executive constitutes the management team. 6. TRANSACTIONS WITH TRUSTEES No trustees received any remuneration in the year either for their work as trustees or for providing other services (2016: None). No expenses were reimbursed to trustees in the year (2016: 81). 7. DEBTORS AMOUNTS FALLING DUE WITHIN ONE YEAR Partnership Contributions receivable 11,000 4,000 Other debtors and prepayments Total 11,663 4, CREDITORS AMOUNTS FALLING DUE WITHIN ONE YEAR Independent examination fee Staff expenses HMRC (March 2017) 1,910 - Other creditors Income prepayments 34,000 25,834 Total 36,908 26, MOVEMENT IN FUNDS As at Net Movement In Funds As at UNRESTRICTED FUNDS General funds 26,419 (2,015) 24,404 RESTRICTED FUNDS Heritage Lottery Fund Transition Funding Grant 3,292 (3,292) - 29,711 (5,307) 24,404 18
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