GROUP_FOR_RECYCLING_IN_AR - Accounts

The trustees present their annual report and financial statements for the year ended 31 March 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Articles of Association, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "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)".

The charity's objects are:

1. Fostering, encouraging and supporting local community involvement and participation in a range of sustainable, reuse and environmental projects across Argyll and Bute.

2. The promotion of community education, beach cleaning and marine issues through continuing delivery of The Beaches and Marine Litter Project.

3. To support the ‘Reduce, Reuse, Recycle’ agenda; promoting waste reduction, consumer choice and increased levels of re-use across a wide range of domestic goods in order to achieve the desired outcomes of reductions in landfill and a Zero Waste society. Developing sustainable reuse facilities including Lorn and Oban Reuse Initiative.

4. Delivery of community clean-ups including but not limited to coastal areas.

5. To embrace wider environmental issues such as climate change which complement the activities as stated.

6. The organisation shall have the power to do all things necessary for the fulfilment of its objects.

The trustees have paid due regard to guidance issued by the Office of the Scottish Charity Regulator in deciding what activities the charity should undertake.

The charity acknowledges the continued support of various volunteers who continue to assist in the delivery of reuse and repair of furniture and Beach clean ups throughout Argyll.

Achievements since 2021-22 Annual report;

• The GRAB Trust has been able to continue to carry out is environmental aims and objectives in a year of Covid recovery.

• The Beaches project continued to be funded and improves on its deliverables each year. Project delivery returned including our work with schools across Argyll & Bute and online services were maintained including new teaching resources. Community engagement through regular social media, newsletter and recycling information delivered door-to-door.

• The LORI (Lorn & Oban Reuse Initiative) Project has continued with increased demand for quality reuse goods to support agencies and tenants going into new tenancies and continues to divert furniture from landfill.

• Funding for new initiatives, linked to climate change, was secured including development projects for waste free takeaway products delivered through scientific trial working with the retail food sector. Our Staycation project in partnership with Argyll and Bute Council, Keep Scotland Beautiful and NatureScot has led to the creation of 15 community litter picking stations, distribution of community litter picking grants and campaign materials including posters, litter bin signage and labelling and point of sale materials to the hospitality and retail food sector and the creation of 5 litter-picking hubs in partnership with Live Argyll.

• Extending our role in climate change awareness the Trust launched the ReMake Argyll project encouraging local people to waste less and learn more. The two-year project was chosen as one of 92 impactful projects across the UK to help celebrate our late Queen’s Platinum Jubilee, receiving two-year funding from the National Lottery Jubilee Fund.

Short Term Aims are:

• Look for new funding for our core activities, to continue to support and encourage projects that will divert tonnage from landfill and increase reuse and repair rates.

• Continue to look for financial sustainability for all GRAB projects.

• Continue to identify and support new project opportunities (e.g. Climate Change, Re-use initiatives and Waste Prevention).

• Support and develop the use of volunteers and trainees to support local initiatives.

Long Term Aims are:

• Evolve and adapt to continue to meet our environmental objectives, but develop the group for future security.

• Develop the site up at LORI to increase capacity and resilience.

Aside from the income generated by the Reuse shop, the principal funding sources for the charity are currently by way of grants from a variety of sources and ‘in-kind’ support from Argyll and Bute Council.

The charity plans continuing the activities outlined in this report in the forthcoming years subject to satisfactory funding arrangements.

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised.

Unrestricted funds totalling £166,478 (2022: £127,332) were available to the Trust as at the year end. A portion of the unrestricted reserves is to be allocated to future project work including capital expenditure in 2023/24. The Trustees continue to explore avenues of support in order to continue to have funds available for unrestricted purposes for the Trust.

Funding

During 2022-23 GRAB Managed 2 main projects; The Beaches & Marine Litter Project and The Lorn & Oban Reuse Initiative (LORI)

The Beaches and Marine Litter Project: Part funded by EB Scotland Ltd and the National Lottery among others; the main aim of the Beaches and Marine Litter project in 2022-23 was to raise awareness and educate on the impacts of beach and marine litter, by engaging local schools with fresh and exciting resource materials linked to the national curriculum and supporting clean ups following the lifting of Covid restrictions, thus helping to reduce the marine litter problem. Fun, educational workshops were delivered online to help understand the problem and help mitigate the issues surrounding Litter. Leaflets highlighting the potential to recycle more plastics and other household waste were produced and distributed in targeted areas as funding allowed.

Lorn & Oban Reuse Initiative: supported by the Peoples Postcode Lottery and the Stafford Trust amongst others, to assist with volunteer support and increase reuse through Repair and Recycling. This project provides low cost reusable furniture to low income families and other members of the public. Furniture is donated and collected from members of the public or local businesses and then sold on. This is designed to generate income to employ local people and divert waste from landfill.

Covid-19 and Recovery

The Trustees have considered carefully the long-term impact of COVID-19 on the Trust. The Trustee's consider that the reduction in income experienced in 2020/21 had a short-term impact on the sustainability of the LORI project which has seen sales in 2022/23 returned to pre-pandemic levels.

The Beach Clean project, being fully funded by EB Scotland, Lottery and other Trusts and Foundations, is expected to have minimal impact financially on the Trust.

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

It is the policy of the Board to minimise exposure by ensuring that the value of creditors does not exceed the value of debtors and funds at call or short notice. It is usual practice to ensure that funds in hand /overdraft limit are sufficient to pay the following 3 months payroll, Tax and National Insurance and Direct Debit Payments.

The Directors have examined the major strategic, business and operational risks, which the charity faces and have implemented a risk management strategy, which comprises:

• An annual review of the risks which the charity may face;

• Current funding ceasing from either political change or under performance.

• Loss of infrastructure through fire or accident. Including buildings & equipment.

• Negative publicity.

• Loss of key employee, both temporary or permanently.

• the establishment of systems and procedures to mitigate those risks identified in the plan;

• Establishing a Service Level Agreement with Argyll & Bute Council for ‘in-kind’ services e.g. payroll,    office space and IT support.

• Establishing a Fire action / accident policy with suitable equipment in place.

• Health and Safety issues when dealing with Furniture reuse and the Beaches project.

• The implementation of procedures designed to minimise any potential impact on the charity should any of those risks materialise.

• Constantly looking for new sources of secure funding either as replacement or as additional income.

• With any negative publicity it would be necessary to review situation, publicise to alleviate situation & take action to prevent situation occurring.

• Producing a company Environmental Policy to promote sustainable work practices.

As part of the Risk Review the Aims & Objectives of the charity are reviewed annually as part of the Chair’s annual report.

The charity is a company limited by guarantee having no share capital.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Trustees follow the guidance available from Government (https://www.gov.uk/government/publications/finding-new-trustees-cc30/finding-new-trustees) for appointing new trustees to the board

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

There is a core group of Trustee's who are responsible for the core running of the Charity which is supported by a number of paid staff and a voluntary group of members who carry out duties on behalf of the Charity.

The GRAB Trust continues to attend conferences and training events, encouraging the staff to actively seek and partake in relevant training.

Supported National Campaigns, including Keep Scotland Beautiful, Keep Britain Tidy, Great British Spring Clean, Plastic Free July, Marine Conservation Society, Great British Beach Clean and Litter Quest, Environmenstrual Week, European Waste Reduction Week, Unblocktober.

Commitments to community groups and networks

Circular Communities Scotland

This is a membership organisation that offers information and support for local community resource groups.

Partnerships

The GRAB Trust continues to work in partnership with national and local groups that include: the Marine Conservation Society, Marine Scotland, Surfers Against Sewage, Zero Waste Scotland, Keep Scotland Beautiful, Keep Britain Tidy, Argyll and Bute Council, Loch Lomond and the Trossachs National Park, Luss Estates, Darwin200, City To Sea, Sea Changers, Herriot Watt University, York University, SAMS, ACT, Argyll Outdoor and Woodland Learning (OWL), STEM Scotland, St John’s Cathedral (Oban) and Christ Church (Lochgilphead), Live Argyll, Fyne Futures and Kintyre Recycling. Industry partners included Cheeky and Hey Girls for the reusable period product project and ecoffee cup for Waste-free Takeaway study.

The GRAB team continue to promote The GRAB Trust, and its activities and services. The Trust is active within local communities including presentations to schools, community beach cleans and presentations to community and special interest groups.

BEACHES & MARINE LITTER PROJECT Activities

Outputs & Activities achieved in 2022-23

School outdoor workshops and beach cleans: 16 events; Covid restrictions limited activities initially, but eventually eased to the extent that we were back to working in classrooms from the return of school in August 2022.

Community events: 8

Great British Beach Clean, Helensburgh, Lochgoilhead joint event with Loch Lomond & The Trossachs National Park Rangers and Volunteers. Beach litter surveys with LLTNP rangers at Lochgoilhead and Arrochar, collected 144kg of litter! Supporting Helensburgh Community Council and Plastic Free Helensburgh with monthly beach cleans. Time For Change Event in Lochgilphead High School with a GRAB Trust stall and networked with local councillors and community members. Screening of the docu-film “The Oil Machine” with Plastic Free Helensburgh and Time for Change Argyll.

Litter Pick Stats:

• 61 clean up events

• Covering 48.8km

• 608 bags of litter were collected weighing over 4,220kg

• 384 under 18 year olds participated

• 454 adults participated

• 14 Grant applications totalling £2,000

Other projects:

Staycation Project

• 14 of the 15 Litter pick stations have been sited across Argyll and Bute.

• Map of locations of all GRAB litter pick loan locations: Litter Picking Station Locations - Google My Maps.

Oban Reusable Cut Trial

• Supported by the Highlands and Islands Community Climate Change Grant, GRAB partners with two researchers from Heriot Watt University and York University Management School.

Be Part of the Cycle

• Workshops have been held in Ardfern, Lochgilphead, Oban, Helensburgh and Inveraray.

• Education resource packs were created with examples of reusable period products which were packed into custom printed boxes that linked to online teaching resources and activities.

• All 77 Schools in Argyll and Bute were sent a resource pack.

Platinum Jubilee Fund - ReMake Argyll

• Project launch took place over the Jubilee celebrations in June 2022.

• A project officer was successfully appointed in September 2022.

• Successful project outputs included a Curiosity Cafe, Development and delivery of "Sewing Machine Driving Licence" workshops, Eco-Christmas Craft workshops. Free resource packs to help communities organise their own events including Island communities of Jura, Isle of Luing and Isle of Seil.

• The feedback is overwhelmingly positive with a 5 star average rating.

Facebook Reach: 44,342 (4.7% down on previous year).

The Facebook page gained 67 new followers and lost 7 people who unfollowed the page.

The posts with the highest reach were:

1. Last chance to join the GRAB AGM (2,500 reach).

2. Announcing the Helensburgh Cub Trial (1,700 reach).

3. Halloween post about the amount of rubbish Halloween creates and some alternative ideas (1,398 reach).

4. Advertising litter pick equipment loan (1,300 reach).

Instagram

Instagram was added to the GRAB social media platforms in late September 2022. This platform had a reach of 816 from its start until April 2023.

The posts with the highest reach were:

1. Refill station shout-out for Calgary Arts Cafe (144 reach).

2. Refill station shout-out for the coffee pot cafe (99 reach).

3. Refill station shout-out for Hebridean Whale and Dolphin Trust (78 reach).

YouTube

We have had 3,499 views on our video content, and 10 new subscribers, bringing the total number of subscribers to 27.

A cumulative watch time of 61.3 hours was logged by our guests in this period.

Our top 5 highest performing videos during this period are:

1. Kerry's Darwin Voyage to Rockall (2,596 views).

2. Benefits of Reusable Period Pads (168 views).

3. How to use a menstrual cup (103 views).

4. Oban Reusables Trial - Meet the Researchers webinar recording (103 views).

5. Oban Reusable Cut Trial Preliminary Results (58 views).

Membership of the GRAB Trust

New members: 72

Number of subscribers to the newsletter: 279

LORN & OBAN REUSE INITIATIVE Activities

Outcomes and Activities achieved in 2022-23

During the year LORI worked with Zero Waste Scotland to renew its Revolve certification. Revolve provides a national benchmark and ensures high standards within the reuse sector including traceability, customer service and consumer rights. LORI achieved certification for a further two years and scored an overall 96% for customer service through independent mystery shopper report.

Streams diverted (Furniture, Electricals, Bric-a-brac, tools, outdoor & sports ) - 5

Tonnage Diverted from Landfill – 69.74

Customers supported (number of transactions) – 7,789

Facebook followers 4,919

Number of jobs sustained - 4

Number of volunteers - 8

Work Placements - 1

The trustees' report was approved by the Board of Trustees.

I report on the financial statements of the charity for the year ended 31 March 2023, which are set out on pages 9 to 22.

The charity’s trustees, who are also the directors of Group For Recycling In Argyll And Bute Trust Limited for the purposes of company law, are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeks 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 I do not express an audit opinion on the view given by the financial statements.

In connection with my examination, no matter has come to my attention:

to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2023.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

Group For Recycling In Argyll And Bute Trust Limited is a private company limited by guarantee incorporated in Scotland. The registered office is c/o Argyll & Bute Council, Kilmory, Lochgilphead, ARGYLL, PA31 8RT.

The financial statements have been prepared in accordance with the charity's Articles of Association, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "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)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is all considered as expenditure on charitable activities and includes the cost of running the Charity as well as grants. Grants payable are charged in the year when the offer is conveyed and a valid expectation created with the recipient that the grant will be paid. Any grants awarded and not claimed are recognised as refunds in the year they are not claimed. All costs are inclusive of irrecoverable VAT.

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities, including trade and other payables and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

General unrestricted grants received

LORI

BMLP

Staycation

Adapt and Thrive

Travel & subsistence

Subscription & conferences

Advertising

Project materials

Consultancy fees

BMLP

Staycation

Postage

Telephone

Insurance

Consultancy fees

Staff travel

Governance costs includes payments to the Independent Examiners of £2,502 (2022- £2,238) for the independent examination of the accounts (£1,386) and other accounting services (£1,116).

None of the Trustee's (or any persons connected with them) received any remuneration during the year (2022- none).

The average monthly number of employees during the year was:

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

An amount of £6,116 was transferred from unrestricted funds into restricted funds in respect to expenditure incurred for the BMLP which were not met by restricted funding.

An amount of £989 was transferred from restricted funds to unrestricted funds in relation to the grant from Sea Changers (BMLP) representing costs expensed in the previous year that were met from unrestricted funds in that year.

An amount of £654 was transferred from restricted to unrestricted funds in relation to the grant received from the National Lottery Fund (Jubilee project) that represents amounts provided to cover general support and governance costs during the year.

The net result is a total amount of £4,359 being transferred from unrestricted funds to restricted funds for the year.

The borrowings figure of £14,248 (2022 - £16,384) represents funds owed to Argyll and Bute Council who run the payroll on behalf of the Trust along with payment of miscellaneous expenses throughout the year. This balance is offset against monthly income generated from the LORI project that is transferred back to the Council to cover costs on a monthly basis.

Unrestricted

Restricted funds

Unrestricted

Restricted funds

There were no disclosable related party transactions during the year (2022 - none).