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REGISTERED COMPANY NUMBER: 03030362 (England and Wales)
REGISTERED CHARITY NUMBER: 1050226














Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2024

for

Community By Nature Limited

Community By Nature Limited






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Report of the Trustees 1 to 3

Independent Examiner's Report 4

Statement of Financial Activities 5

Balance Sheet 6 to 7

Notes to the Financial Statements 8 to 13

Community By Nature Limited (Registered number: 03030362)

Report of the Trustees
for the Year Ended 31 March 2024


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES
Objectives and aims
The charities main aim is to enhance the wellbeing and life chances of children and adults in areas of deprivation in Sefton and surrounding local authorities by encouraging participation in community learning and support, play and forest school.

Significant activities
The charity strives to achieve its aim by providing the following services:

- Play and forest school sessions, events and programmes for children and young people;
- Play and forest school training and support;
- Community training and support activities including youth activities.

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing it's aims and objectives.

ACHIEVEMENT AND PERFORMANCE
Charitable activities
The charity is grateful for the efforts of its volunteers who are involved in all service provision. It is estimated that over 2,000 volunteer hours were provided during the year. The charity offers training and progression opportunities to volunteers.

FINANCIAL REVIEW
Principal funding sources
The principal funding sources are grants from external funding bodies, local authorities and associated local government agencies together with income generated from play and forest school provision, community support services, training, room hire and other charitable activities.

Reserves policy
The trustees have reviewed the reserves of the charity.

Unrestricted Reserves:

a) to provide funds which can be designated to specific projects to enable these projects to be undertaken at short notice; and

b) to cover administration fund raising and support costs without which the charity could not function.

The trustees consider it prudent that unrestricted reserves should be sufficient

a) to avoid the necessity of realising fixed assets held for the charity's use; and

b) to cover 3 months administration, fund raising and support costs.

The trustees continue to monitor and review reserves, continually seeking to identify and develop opportunities for new sources of income.

Designated Fund

The trustees have considered it prudent to set aside an amount that would provide for the contractual redundancy liabilities and 3 months operational costs to cover the contractual notice of redundancy period for employees in the event that there was a decrease or withdrawal of income.

Community By Nature Limited (Registered number: 03030362)

Report of the Trustees
for the Year Ended 31 March 2024

FUTURE DEVELOPMENTS
The trustees have considered continuity of the charity for a period of 12 months from the date of approving the accounts. Operational and cash flow activity is reviewed and monitored by the board of trustees on a regular basis and with new sources of funding secured, the trustees are confident of ensuring continued provision of the services provided by the charity. The charity will continue to develop its core activities particularly its community, play and forest school provision and training.

The trustees and management continue to seek and develop opportunities to work with similar minded organisations to expand its activities throughout the local area.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees
Applications for trusteeship are sought by advertisement. A trustee is appointed at a general meeting having been recommended by a serving trustee and appropriate notice to members eligible to vote has been given. A simple majority of members eligible to vote is required to appoint a trustee.

At the first Annual General Meeting all the trustees retired from office and were re-elected if they wished to continue. At every subsequent Annual General Meeting, one third of the trustees are subject to retirement by rotation. Trustees serve for a three year period and may be re-elected for a further 3 years.

Organisational structure
The number of trustees shall not be less than three, and until otherwise determined by a General Meeting more than 10.

The trustees meet six times a year to review strategy and performance, to look at budgets and finances and operating plans of the Charity.

Induction and training of new trustees
New trustees receive information packs about the charity showing the previous years financial statements, various officer's reports, business plans and organisational structure. Trustees will obtain training by experience of various functional committee meetings.

Wider network
The charity continues to play an active part in all aspects play and forest school provision for children and young people of play and forest school training in the local area. In addition the charity facilitates a range of community support services for the local neighbourhood.

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 and error.

The trustees have reviewed the controls in place and are satisfied that the risks mentioned above are minimised.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
03030362 (England and Wales)

Registered Charity number
1050226

Registered office
40-42 Hertford Road
Bootle
Merseyside
L20 7DH


Community By Nature Limited (Registered number: 03030362)

Report of the Trustees
for the Year Ended 31 March 2024

Trustees
J D Brett
D Egan
Mrs C A Morgans (resigned 4.5.23)
K O'Brien
J Webb
Ms R Knight
Ms A Farrell (appointed 26.4.23)

Company Secretary
Mrs C A Morgans

Independent Examiner
V & R Accountancy Services Limited
Chartered Certified Accountants
Cropton House
Three Tuns Lane
Formby
Merseyside
L37 4AQ

Solicitors
Black Norman
67/71 Coronation Road
Crosby
Liverpool
L23 5RE

Bankers
HSBC Bank Plc
107 Stanley Road
Bootle
Liverpool
L20 3DX

Approved by order of the board of trustees on 13 November 2024 and signed on its behalf by:





J D Brett - Trustee

Independent Examiner's Report to the Trustees of
Community By Nature Limited

Independent examiner's report to the trustees of Community By Nature Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.








G J Rummens FCCA

V & R Accountancy Services Limited
Chartered Certified Accountants
Cropton House
Three Tuns Lane
Formby
Merseyside
L37 4AQ

13 November 2024

Community By Nature Limited

Statement of Financial Activities
for the Year Ended 31 March 2024

31.3.24 31.3.23
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 235 - 235 1,052

Charitable activities 5
Play and forest school provision 44,381 200,943 245,324 209,569

Other trading activities 3 2,942 - 2,942 3,683
Investment income 4 568 - 568 138
Total 48,126 200,943 249,069 214,442

EXPENDITURE ON
Charitable activities
Play and forest school provision 11,512 220,937 232,449 247,285

NET INCOME/(EXPENDITURE) 36,614 (19,994 ) 16,620 (32,843 )


RECONCILIATION OF FUNDS
Total funds brought forward 70,859 46,187 117,046 149,889

TOTAL FUNDS CARRIED FORWARD 107,473 26,193 133,666 117,046

Community By Nature Limited (Registered number: 03030362)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 10 8,682 18,193 26,875 33,149

CURRENT ASSETS
Debtors 11 15,246 - 15,246 3,916
Cash at bank and in hand 84,505 8,000 92,505 81,052
99,751 8,000 107,751 84,968

CREDITORS
Amounts falling due within one year 12 (960 ) - (960 ) (1,071 )

NET CURRENT ASSETS 98,791 8,000 106,791 83,897

TOTAL ASSETS LESS CURRENT
LIABILITIES

107,473

26,193

133,666

117,046

NET ASSETS 107,473 26,193 133,666 117,046
FUNDS 13
Unrestricted funds 107,473 70,859
Restricted funds 26,193 46,187
TOTAL FUNDS 133,666 117,046

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.


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 of 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.


Community By Nature Limited (Registered number: 03030362)

Balance Sheet - continued
31 March 2024

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


The financial statements were approved by the Board of Trustees and authorised for issue on 13 November 2024 and were signed on its behalf by:





J D Brett - Trustee

Community By Nature Limited

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Play equipment - 20% on cost
Fixtures and fittings - 10% on cost
Motor vehicles - 10% on cost
Office equipment - 10% on cost

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 can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.


Community By Nature Limited

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

2. DONATIONS AND LEGACIES
31.3.24 31.3.23
£    £   
Donations 235 1,052

3. OTHER TRADING ACTIVITIES
31.3.24 31.3.23
£    £   
Room hire income 2,942 2,573
Catering income - 790
Other income - 320
2,942 3,683

4. INVESTMENT INCOME
31.3.24 31.3.23
£    £   
Deposit account interest 568 138

5. INCOME FROM CHARITABLE ACTIVITIES
31.3.24 31.3.23
Activity £    £   
Forest school training Play and forest school provision 44,381 25,300
Grants Play and forest school provision 200,943 184,269
245,324 209,569

Grants received, included in the above, are as follows:
31.3.24 31.3.23
£    £   
Sefton CVS 8,500 9,000
Steve Morgan Foundation - 17,412
BBC Children In Need - 61,220
WEA/ESF 25,000 14,919
National Lottery 68,065 19,980
PH Holt Foundation 8,000 -
23 Community Foundation - 24,988
Holiday and Activities Food Programme 31,500 33,000
Asda - 300
Ford - 2,950
Platinum Jubilee Fund - 500
Merseyside Youth Association 2,250 -
Frank Rogers 5,000 -
Liverpool Environment Fund 14,988 -
Community Foundation 14,650 -
Sefton Council 20,000 -
Police Crime Fund 2,990 -
200,943 184,269


Community By Nature Limited

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

6. SUPPORT COSTS
General
support Governance
Finance costs costs Totals
£    £    £    £   
Play and forest school provision 92 30,797 2,160 33,049

7. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.3.24 31.3.23
£    £   
Depreciation - owned assets 6,274 6,275

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.


9. STAFF COSTS

The average monthly number of employees during the year was as follows:

31.3.24 31.3.23
Charitable activities 3 4
Management and administration 1 1
4 5

No employees received emoluments in excess of £60,000.


Community By Nature Limited

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

10. TANGIBLE FIXED ASSETS
Fixtures
Play and Motor Office
equipment fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2023 and
31 March 2024

19,464

37,221

25,990

67,182

149,857

DEPRECIATION
At 1 April 2023 19,464 26,493 5,198 65,553 116,708
Charge for year - 3,228 2,599 447 6,274
At 31 March 2024 19,464 29,721 7,797 66,000 122,982
NET BOOK VALUE
At 31 March 2024 - 7,500 18,193 1,182 26,875
At 31 March 2023 - 10,728 20,792 1,629 33,149

11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 4,600 520
Other debtors 10,646 3,396
15,246 3,916

12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors - 111
Accruals and deferred income 960 960
960 1,071

13. MOVEMENT IN FUNDS
Net
movement At
At 1.4.23 in funds 31.3.24
£    £    £   
Unrestricted funds
General fund 70,859 36,614 107,473

Restricted funds
BBC Children In Need 43,207 (25,014 ) 18,193
National Lottery 2,980 (2,980 ) -
PH Holt Foundation - 4,000 4,000
Holiday Activities and Food Programme - 4,000 4,000
46,187 (19,994 ) 26,193
TOTAL FUNDS 117,046 16,620 133,666

Community By Nature Limited

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

13. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 48,126 (11,512 ) 36,614

Restricted funds
BBC Children In Need - (25,014 ) (25,014 )
WEA/ESF 25,000 (25,000 ) -
National Lottery 68,065 (71,045 ) (2,980 )
PH Holt Foundation 8,000 (4,000 ) 4,000
Holiday Activities and Food Programme 31,500 (27,500 ) 4,000
Sefton CVS 8,500 (8,500 ) -
Frank Rogers 5,000 (5,000 ) -
Liverpool Environment Fund 14,988 (14,988 ) -
Merseyside Youth Assciation 2,250 (2,250 ) -
Sefton Council 20,000 (20,000 ) -
Community Foundation 14,650 (14,650 ) -
Police Crime Fund 2,990 (2,990 ) -
200,943 (220,937 ) (19,994 )
TOTAL FUNDS 249,069 (232,449 ) 16,620


Comparatives for movement in funds

Net
movement At
At 1.4.22 in funds 31.3.23
£    £    £   
Unrestricted funds
General fund 85,884 (15,025 ) 70,859

Restricted funds
Steve Morgan Foundation 6,692 (6,692 ) -
BBC Children In Need 28,599 14,608 43,207
Youth Endowment Fund 16,504 (16,504 ) -
National Lottery - 2,980 2,980
PH Holt Foundation 9,240 (9,240 ) -
23 Community Foundation 1,470 (1,470 ) -
Cash4Kids 1,500 (1,500 ) -
64,005 (17,818 ) 46,187
TOTAL FUNDS 149,889 (32,843 ) 117,046

Community By Nature Limited

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

13. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 30,173 (45,198 ) (15,025 )

Restricted funds
Steve Morgan Foundation 17,412 (24,104 ) (6,692 )
BBC Children In Need 61,220 (46,612 ) 14,608
Youth Endowment Fund - (16,504 ) (16,504 )
WEA/ESF 14,919 (14,919 ) -
National Lottery 19,980 (17,000 ) 2,980
PH Holt Foundation - (9,240 ) (9,240 )
23 Community Foundation 24,988 (26,458 ) (1,470 )
Cash4Kids - (1,500 ) (1,500 )
Holiday Activities and Food Programme 33,000 (33,000 ) -
Asda 300 (300 ) -
Ford 2,950 (2,950 ) -
Sefton CVS 9,000 (9,000 ) -
Platinum Jubilee Fund 500 (500 ) -
184,269 (202,087 ) (17,818 )
TOTAL FUNDS 214,442 (247,285 ) (32,843 )

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2024.