##
|Reference and administrative
details|Reference and administrative
details|||
|---|---|---|---|
|Report of the|Counol of Management||2-2|
|Report of the|Independent
Auditors||8-10|
|Consolidated|Statement of Financial|Acuvities||
|Consolidated|Statement
of Financial|Position|12|
|Chanty Statement
of Financial Position|||13|
|Statement of|Cash Flows||14|
|Notes to the|Finanoal Statements||15-34|
##
|COUNCIL OF MANAGEMENT|Mr H S Bradshaw|Mr H S Bradshaw||||
|---|---|---|---|---|---|
||Mrs C C Brodie|||||
||Mr R Dudley-Cooke||(Chairman)|||
||Mr M Harvey|||||
||Mr T Hubbard|||||
||Mrs SNathan|||||
||Mrs L M Notangham|||||
||Mrs G F Pipkin|||||
||Mr C R Richardson|||||
||Mr R F Townsend|||||
|COMPANY SECRETARY|Mr N Burnett|||||
|OPERATIONS DIRECTOR|Mr N Burnett|||||
|REGISTERED OFFICE|Trebah|||||
||Mawnan
Smith|||||
||Falmouth|||||
||Cornwag|||||
||TRI I 5JZ|||||
|COMPANY REGISTERED NUMBER|02461558 (England||and|Wales)||
|CHARITY REGISTERED NUMBER|1000067|||||
|AUDITORS|Hodgsons|||||
||Chartered
Accountants|||and Statutory|Auditors|
||48 Arwenack|Street||||
||Falmouth|||||
||Cornwall|||||
||TRII 3JH|||||
|BANKERS|Bardays Bank Pic|||||
||Lemon Street|||||
||Tiuro|||||
||Cornwag|||||
||TR12NB|||||
|SOLICITORS|Hine Downing|||||
||8-14 Berkeley|Vale||||
||Falmouth|||||
||Cornwa 8|||||
||TRII 3PA|||||
##
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|||||||Unrestricted||||
|---|---|---|---|---|---|---|---|---|---|
|||||||Funds|Restricted|TotalFunds|Total Funds|
||||||Notes|2022|Funds 2022|2022|2021|
|||||||6|6|5|6|
|Incoming|Resources|||||||||
|Incoming|resources from chanlable|||activities||||||
||Garden entrance fees|||||358,023||358.023|374,256|
||Membership
subscnptions|||||73,278||73,278|90,509|
|Incoming|resources from generating|||funds||||||
||Voluntary
income||||6|446,774|1.900|448.674|286,197|
||Grants||||||||24,000|
||Activities for generating||funds|||||||
||Rent recewable|and fadlity hire||||16,800||16,800|16,800|
||Commeraal
trading|||operations||893,440||893,440|511.899|
||Event income|||||50,865||50,865|406|
||Solar panel income|||||11,076||11,076|13,132|
||Government
grants|||||60,141||60.141|264,283|
||Sundry receipts|||||169,648||169,648|2,111|
|TOTAL INCOMING RESOURCES||||||2,080,045|1.900|2.081.945|1.583,593|
|Resources Expended||||||||||
|Costs ofgenerating
funds||||||||||
||Fundraising
and publlaty|||||42.504||42 504|40,699|
||Commeraal
trading operauons|||||892,631||892631|851,781|
||Event costs|||||54,842||54,842|3,372|
||Frnanong
costs|||||26,998||26,998|17,543|
|||||||1,016,975||1,016.975|913.395|
|Net incoming resources available|||for chantable|||||||
|application||||||1,063,070|1,900|1,064,970|670,198|
|Chantable|activities expenditure|||||||||
||Cost of operation ofthe||garden||10|668,542|21,972|690,514|599,593|
||Cost ofoperating
memberships||||10|10,007||10,007|11,969|
||Governance costs||||10|12003||12,003|15,916|
|Total Chantable
Expenditure||||||690,552|21,972|712,524|627,478|
|TOTAL RESOURCES EXPENDED||||||1.707,527|21,972|I 729499|1,540,873|
|Net (expenditure)
Iincome before|||tax|||372,518|(20,072)|352,446|42,720|
|Tax movement||||||4,003||4,003|2,391|
|Net (expenditure)
Iincome after tax||||||376.521|(20,072)|356,449|45,111|
|Other recognised
gains||||||||||
|Gain on revaluation
of investment|||property|||35.000||35,000|115,000|
|Net movement
in funds||||||411,521|(20,072)|391,449|160,111|
|Balance brought
forward at I February 2021|||||24|4,810,303|395,194|5,205,497|5,214,902|
|Balance carried forward at 31January 2022|||||24|||||
##
||||||Trebah Garden|Trust|||||
|---|---|---|---|---|---|---|---|---|---|---|
|||||Charity Statement|of Financial Position as at 31 January|||2022|||
||||||||2022||2021||
||||||||8|5|||
|FIXEDASSETS|||||||||||
|Intangible
Assets|||||11|||688||12,540|
|Tangible Assets|||||12||4,004,205|||4.040,322|
|Investments|||||14|||2||2|
|Investment
Properly|||||13|||635,000||600,000|
||||||||4,639,895|||4,652,864|
|CURRENT ASSETS|||||||||||
|Stocks|||||15||||||
|Debtors|||||16|561.035|||614.009||
|Cash at bank and|in hand|||||548.708|||337.066||
|||||||I.109.823|||951.075||
|CREDITORS|||||||||||
|Amounts
falling due within one year|||||17|(121.280)|||(94.041)||
|NET CURRENT ASSETS||||||||988,543||857,034|
|TOTAL ASSETS|LESSCURRENT|||LIABILITIES|||5.628.438|||5.509.098|
|CREDITORS|||||||||||
|Amounts
falling due after more than||||one year||||||(13.768)|
|PROVISIONS FOR LIABILITIES|||||19||||||
|NET ASSETS|||||||5.628,438|||5,496,130|
|RESERVES|||||||||||
|Restncted reserves|||||24|||371.737||391,809|
|Unrestncted
reserves|||||24||2|622,323||2,469943|
|Restncted
revaluation||reserve|||24|||3,385||3,385|
|Unrestncted
revaluation||reserve|||24||2,630,993|||2,630,993|
||||||||5.628438|||5.496,130|
|Chanty's
surplus|for the finanoal||ye|ar||||301,824||368,268|
##
||||for the|Year ended 31stJa|nuary
2022|||
|---|---|---|---|---|---|---|---|
|||||||2022|2021|
||||||Notes|8||
|Cash flows from operating
activities:||||||||
|Cash generated
from operations
Interest
pwd
Net cash provided
by (used in) operating||activities|||30|487,483
~(734
486,749|53,405
(1,466)
51,939|
|Cash flows from investing
activities:||||||||
|Purchase of intangible
fixed assets|||||||(1,000)|
|Purchase oftangible
fixed assets
Proceeds from sale of property,
plant and|eqwpment|||||(40,930)
5,000|(30.953)
55|
|Proceeds from letting investment
properly||||||16,800|16,800|
|Net cash provided
by (used in) investing||activities||||(19,130)|(15,098)|
|Cash flows from financing
activities:||||||||
|Capital repayment
of borrowings||||||(14,938)|(25,209I|
|Net cash provided
by (used in) Anancing||activities||||(14,938)|(25,209)|
|Change
in cash and cash equivalents|in|the|reporting|period||452,681|11,632|
|Cash and cash equivalents
at the beginning|||ofthe reporting|||||
|period|||||31|478,046|466,414|
|Cash and cash equivalents
at the end|ofthe||reporting|||||
|period|||||31|930,727|478,046|
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
||The net income/(expenditure)
is stated|The net income/(expenditure)
is stated|after charging/(crediting)|after charging/(crediting)||||
|---|---|---|---|---|---|---|---|
||||||2022||2021|
||||||E||E|
||Depreciation
oftangible|fixed assets -|owned|assets|95.983||98,501|
||Amortisation
ofintangible|fixed assets|||11,852||11,852|
||Profit/(Loss) on sale oftangible assets||||2.195||(9)|
||Other operating
leases and equipment||hire||14,430||9,165|
||Auditor's
remunerabon||||5,380||5,380|
||Auditor's fees —other services|||||||
||VOLUNTARY
INCOME|||||||
||||||2022||2021|
||||||E||E|
||Net donations
under gifi|aid|||350.212||223.169|
||Tax recoverable||||87.553||55,397|
||Sundry donations||||4,507||3,254|
||l.egames||||6.402||4,377|
||||||448.674|||
|'7|INVESTMENT INCOME|||||||
|||||Group||Charity||
|||||2022f|2022
E||2021
e|
||Gift aid donation
from subsidiary|||||||
||undertaking|||||||
##
##
##
##
##
##
##
##
|CHARITABLE ACTIVITIES EXPENDITURE|CHARITABLE ACTIVITIES EXPENDITURE|||||
|---|---|---|---|---|---|
|||2022|2022|2022|2021|
|||uereetflctlxt|Restricted|Total|Total|
|||Fends|Fends|Fends|Fends|
|||6|8|6|6|
|Cost ofoperation ofthe garden||||||
|Garden satanas and wages||257,918|1,630|259,548|264.664|
|Support salanes and wages||145.182||145,182|136,030|
|Subcontractors|||||809|
|Garden plants and sundry expenses||8,251|270|8,521|7,034|
|Insurance||25.577||25,577|24,426|
|Motor and travel expenses||4.340||4,340|2,720|
|Light and heat||5.013||5,013|4,039|
|Rates and water||2,025||2,025|3,774|
|Rent payable||11,000||11,000|10.000|
|Repairs and renewals||104,687||104,687|27.192|
|Cleaning
and household|expenses|9,341||9,341|8.095|
|Sundry expenses and licences||5.623||5,623|1794|
|Depreciation
and amortisation||64,558|20,072|84,630|86.325|
|(Profit)l loss on sale of|assets|(2.195)||(2,1951|9|
|Equipment
hire||11,614||11,614|6.678|
|Staff training
and recruitment||2,898||2,898|1.558|
|Health and Safety||1,936||1,936|2.890|
|Pnnbng. postage and stationery||4,471||4,471|6.626|
|Telephone||4,791||4,791|3.418|
|Rat expanses||I 512|||1,512|
|||668542|21 972|||
|Cost ofoperating
memberships||||||
|Salaries||10007||||
|Governance
costs||||||
|Audit and accountancy||7,950||7,950|7,610|
|Legal and professional|fees|3,228||3,228|8,199|
|Consultancy
fees||825
~12003||825|107|
##
|INTANGIBLE ASSETS|||
|---|---|---|
||Rebranding|and webslle|
|Group and Company||6|
|COST|||
|At I February
2021||61,936|
|Additions|||
|At 31 January 2022|||
|AMORTISATION|||
|At I February 2021||49,396|
|Charge for the year||11,852|
|At 31 January 2022||61,248|
|NET BOOK VALUE|||
|At 31 January 2022||688|
|At 31 January 2021||12,540|
##
|Group||||||
|---|---|---|---|---|---|
||Freehold
property|Freehold
Buildlnae|Eculpmenl
end
Fixtures||Motor Vehicles|
||6|6||||
|COST OR VALUATION||||||
|At 1 February 2021|3,479,758|2,078,457|786.284||12.949|
|Additions|6,185|4,285|30.460|||
|Disposals|||(34.927)|||
|At 31 January 2022|3,485,943|2,082,742|781.817||12.949|
|DEPRECIATION||||||
|At I February 2021||1,615,688|607,887||6.182|
|Charge for the year||36,316|57,975||1,692|
|Eliminated
on disposal|||(32.122)|||
|At 31 January 2022||~1652004|||7,874|
|NET BOOK VALUE||||||
|At 31 January 2022|3485943|430738||||
|At 31 January 2021|3479758|462 769||||
||||||Total|
||||||6|
|COST OR VALUATION||||||
|At 1 February
2021|||||6,357,448|
|Additions|||||40,930|
|Disposals|||||(34.927)|
|At 31January 2022|||||6,363,451|
|DEPRECIATION||||||
|At I February 2021|||||2,229757|
|Charge foryear|||||95.983|
|Ehminated
on disposal|||||(32,122)|
|At 31January 2022||||||
|NET BOOK VALUE||||||
|At 31January 2022||||||
|At 31 January 2021||||||
##
##
|Charity|||||
|---|---|---|---|---|
||Freehold|Freehold|equipment|Motor|
||Property|auudlnoe|eod Fixtures|Vehicles|
|COST OR VALUATION|||||
|At 1 February 2021|3,479,758|2,078,457|507,418|12,949|
|Additions|6,185|4,285|28,996||
|Dlsposals|||(34,927)||
|At 31 January 2022|3485,943|2082,742|||
|DEPRECIATION|||||
|At 1 February 2021||1,615,688|416,390|6,182|
|Charge for year||36,316|34,770|1,69200|
|Eliminated
on disposal|||(32,122)||
|At 31 January 2022||~1652004|419,038|7,874|
|NET BOOK VALUE|||||
|At 31 January 2022|3485943|430738|||
|At 31 January 2021|~3479758|462 769|||
|||||Total|
|COST OR VALUATION|||||
|At I February 2021||||6,078.582|
|Additions||||39.466|
|Disposals||||(34,927)|
|At 31 January 2022|||||
|DEPRECIATION|||||
|At I February
2021||||2.038,260|
|Charge for year||||72,778|
|Eliminated
on disposal||||(32.122)|
|At 31 January 2022|||||
|NET BOOK VALUE|||||
|At 31 January 2022|||||
|At 31 January 2021|||||
##
##
##
|Cost or valuation|Cost or valuation|at 31January 2022 is represented|by'||||
|---|---|---|---|---|---|---|
|Group|||||||
|||||Freehold|Freehold|Equipment|
|||||propeny|Buadlngs|Arid Flxtums|
|||||6|E|E|
|Revaluation|reserve|||2,634,378|||
|Cost||||845,380|||
|Deemed cost||||3,479,758|2,082,742||
||||||Moist||
||||||Vehicles|Total|
||||||6|6|
|Revaluation|reserve|||||2,634,378|
|Cost|||||12,949||
|Deemed cost|||||||
|Charity|||||||
|||||Freehold|Freehold|Equipment|
|||||propeny|Buildings|And Fixtures|
|||||E|0|E|
|Revaluation|reserve|||2,634,378|||
|Cost||||845,380|||
|Deemed cost||||3,479,758|||
||||||Motor Vehides||
|||||||Total|
|||||||8|
|Revaluation|reserve|||||2,634,378|
|Cost|||||12,949||
|Deemed cost|||||||
##
##
##
|TANGIBLE FI|XEDAS|SETS- CONTINUED||||||||
|---|---|---|---|---|---|---|---|---|---|
|Ifthe freehold|mOperty|had not been revalued|it would|have|been induded|at the|foaowing|historical cost and value.||
||||||2022|||2021||
||||Group|||Charity||Group|Charity|
|||||8|||E||8|
|Freehold Property||||||||||
|Hrstodcal cost|||845,360|||845,380||845.380|845,380|
|Aggregate
depredation||~213 892|||~213892|||||
||||631,488|||631488||||
|INVESTMENT|PROPERTY|||||||||
|Group and Charity|||||||||Total|
||||||||||5|
|FAIR VALUE||||||||||
|At 1 February|2021||||||||600.000|
|Revaluations||||||||||
|At 31 January|2022||||||||635.000|
|NET BOOK VALUE||||||||||
|At 31 January|2022|||||||||
|At 31 January|2021|||||||||
|Fair value at 31stJanuary 2022 is represented|||by.|||||||
||||||||||8|
|Valuation
in 2019|||||||||385,000|
|Valuation
in 2021|||||||||115,000|
|Valuation
in 2022|||||||||35,000|
|Coal|||||||||100,000|
##
##
|14|FIXEDASSET INVESTMENTS|
|---|---|
||Charity|
||At I February
2021|
||and 31January 2022|
||NET BOOK VALUE|
||At 31 January 2022|
||At 31January 2021|
|Charity||||||||||||||||Shares in group
undertakings|Shares in group
undertakings|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||||||||||||6|
|At I February
2021||||||||||||||||||
|and 31January 2022||||||||||||||||||
|NET BOOK VALUE||||||||||||||||||
|At 31 January 2022||||||||||||||||||
|At 31January 2021||||||||||||||||||
|The group and the company's||Mvestments||||at|the statement||of|finanaal|positicn date in the|||share capital ofcompanies|||inClude the|
|fofiowing||||||||||||||||||
|Subsidiary:
Trebah Enterprises|||Limited|||||||||||||||
|Company
number: 02764907||||||||||||||||||
|Nature ofbusiness:
Trading subsidiary|||||in the||UK|||||||||||
|Class ofshares. Ordinary|shares|||||||||||||||||
|%holding: 100%||||||||||||||||||
|Address: Trebah. Mawnan|Smith,|||Falmouth,|||Comwafi,|TRI|I 5JZ|||||2022|||2021|
|||||||||||||||6|||6|
|Aggregate
capital and reserves||||||||||||||(31,488)|||(121,113)|
|Profit/(Loss)
for theyear||||||||||||||||||
|Commercial
Trading Activities of||||Subsidiary||||||||||||||
|The Chanty
has a whofiy|owned|||trading||subsidiary,||Trebah||Enterpnses||Limited,|which|is incorporated
in|the|UK|The prmopal|
|activities
are operabng
the|gift||shop, cafeteria||||and plant sales|||at Trebah||Garden.|Mawnan|Smith. Falmouth,|TR1|1 5JZ. A summary||
|of its results are shown
below.|||Audited||accounts have|||been|filed wah||the|Registrar|of Companies|||||
|Summary
Profit and Loss Account||||||||||||||2022|||2021|
|||||||||||||||6|||8|
|Turnover||||||||||||||893,440|||511,899|
|Cost ofsales||||||||||||||(320,196)|||(184 144)|
|Administrakve
expenses||||||||||||||(608,219)|||(694.048l|
|Other operating
income||||||||||||||120,597|||155,745|
|Tax on profit||||||||||||||4,003|||2,391|
|Profit I(Loss) for the finanaal
year||||||||||||||89,625|||(208,157)|
|The assets and fiabifities of the|||subsidiary|||at 31 January||were||||||||||
|Tangible assets||||||||||||||65,624|||87,366|
|Current assets||||||||||||||491,305|||232,875|
|Creditors
Amounts
lafiing due|||within one|||year||||||||(576,532)|||(425,466)|
|Provisions for liabikhea||||||||||||||(11,885)|||(15.888)|
|Total net liabilities||||||||||||||(31 488)|||(121,113)|
|Share capital||||||||||||||2|||2|
|Aggregate
reserves||||||||||||||(31,490)|||(121115i|
|||||||||||||||(31,488)|||(121.113)|
##
##
|STOCKS|||||||
|---|---|---|---|---|---|---|
|||||Group|Charity||
||||2022|2021|2022|2021|
||||E|2|E|0|
|Catering
stock|||8.247|5,324|||
|Gift shop stock|||54.648|36,414|||
|Plants and garden shop stock|||36,153|26,030|||
||||99048|67768|||
|None ofthe above stock has been pledged as secunty against any kabilities.|||||||
|DEBTORS:AMOUNTS
FALLING DUE|||WITHIN ONE YEAR||||
|||||Group|Charity||
||||2022|2021|2022|2021|
||||6|F.|6|E|
|Trade debtors|||9,449|9.251|7,894|5.460|
|Amounts
owed by group undertakings|||||520,870|401.548|
|Other debtors
Prepayments|and accrued|income|14.460
~26 568|1,295
~55 631|14,460|1.295|
||||50477|66 177|||
|CREDITORS:|AMOUNTS|FALLING DUE WITHIN ONE YEAR|||||
|||||Group|Charity||
||||2022|2021|2022|2021|
||||8|6||6|
|Bank loans and overdraffs|||13.768|14,938|13.768|14,938|
|Trade creditors|||76.885|29,488|48.195|18,701|
|Soual secunty|and othertaxes||30.728|20.269|15,086|16,803|
|Accruals and deferred income|||55.561|52 374|||
||||~176942|~117069|||
|CREDITORS:|AMOUNTS|FALLING DUE AFTER MORE THAN ONE YEAR|||||
||||||Group and Charity||
||||||2022|2021|
||||||6|6|
|Bank loans and overdrafls|||||||
|PROVISIONS|FOR LIABILITIES||||||
|||||Group|Charity||
||||2022|2021|2022|2021|
||||6|E|E|8|
|Deferred tax|||11,885|15,888|||
|Deferred tax|||||Groupt|Charity
6|
|Balance at 31stJanuary 2021|||||15.888||
|Reversal oftiming differences|||||||
|Balance at 31stJanuary 2022|||||||
##
##
##
##
##
||Total future minimum|Total future minimum|lease|payments|payments|under non cancellable|under non cancellable|under non cancellable|operating|operating|leases are as follows|||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||||Group and Charity||
|||||||||||||2022|2021|
|||||||||||||8|E|
||Due within one|year||||||||||9,445|5,074|
||Due one to five|years||||||||||9.051|4,509|
||Lease payments|recognised|||as an expense dunng||the year||amount|to|27.475|||
|21|BANK LOANS|AND|OVERDRAFTS|||||||||||
||An analysis of the matunty|||Of bank loans and overdrafts||||is given below||||||
|||||||||||||Group and Charity||
|||||||||||||2022|2021|
|||||||||||||2|2|
||Amounts
falling|due|within|one year||||||||||
||Bank loans|||||||||||13,768|14,938|
||Amounts
falling|due|between||one and|two years||||||||
||Bankloans|||||||||||||
||Amounts
falling|due|between||two and|five years||||||||
||Bankloans|||||||||||||
|22|SECURED DEBTS|||||||||||||
||The following
secured debts||||are included
within creditors|||||||||
|||||||||||||Group and Charity||
|||||||||||||2022|2021|
|||||||||||||8|E|
||Bank loans and|overdrafts||||||||||||
##
##
##
|Group||||||
|---|---|---|---|---|---|
||||Unrestricted|Restricted||
||||Reserves|Reserves|Total|
||||6|6|F.|
|At I February||2021|4,810,303|395.194|5,205,497|
|Retained|surplus I(deficit) for the year||411,521|||
|At 31 January||2022|5221 824|||
|Included|within|the above reserve|Unrestricted|Restricted||
||||Revaluation|Revaluation||
||||Reserves|Reserves|Total|
||||6|E|6|
|At 1 February||2021 and 31January 2022|2630993||2u|
|Charity||||||
||||Unrestricted|Restricted||
||||Reserves|Resenres|Total|
||||6|6|E|
|At I February||2021|4,931.420|395,194|5,326.614|
|Retained|surplus I(defiat) for the year||321,896|||
|At 31 January||2022|5 253 316|||
|Included|within|the above reserves||||
||||Unrestricted|Restricted||
||||Revaluation|Revaluation||
||||Reserves|Reserves|Total|
||||6|6|6|
|At I February||2021 and 31 January 2022|2,630,993||2,634,378|
##
##
|ANALYSIS OF GROUP NET ASSETS|ANALYSIS OF GROUP NET ASSETS|BETWEEN RESTRIC|TED FUNDS||||
|---|---|---|---|---|---|---|
|Group and Charity|||||||
|||Beach
Access
Project|Water
Course|Garden
Improve-
ments|Sculpture
Project|Visitor Centre|
|||6||6|6|E|
|Balance al I|February 2021|25,530|39.100|92,295|994|177,239|
|Income
Expenditure||||1,900
~1900|||
|Balance at 31January 2022|||||||
|Represented|by||||||
|Fixed Assets||25,530|39,100|||157.167|
|Bank|||||||
|Other debtors|||||||
|Deferred income|||||||
|||Walled
Garden|Amphi-
theatre|Major
HibbeA
Memorial|Theatre 6
Educational
projects|Total
Restricted
Funds|
|||E|E|||E|
|Balance at 1|February 2021|10.813|24,338|885|24,000|395,194|
|Inmme||||||1,900|
|Expenditure|||||||
|Balance at 31January 2022||||885|24 000|375 122|
|Represented|by.||||||
|Fixed Assets||10,813|24.338|||350 237|
|Bank||||885|57,000|57,885|
|Other debtors|||||||
|Deferred income|||||||
||||Restricted|Unrestricted|Total||
||||funds|funds|funds||
|Group|||E|E|E||
|Balance at I|February 2021||395,194|4,979,819|5,375.013||
|Inmme|||1,900|2,080,045|2.081.945||
|Expenditure||||~1703524|||
|Balance at 31January 2022|||||||
||||Restricted|Unrestricted|Total||
||||funds|funds|funds||
|Charity|||E|E|E||
|Balance at 1|February 2021||395,194|5100.936|5.496, I'30||
|Inmme
Expenditure|||1,900|1 227.422
~905526|1.229,322||
|Balance at 31January 2022|||||||
##
##
|Group and Charity|Group and Charity|Group and Charity|||||||
|---|---|---|---|---|---|---|---|---|
||||||Beach
Access
Pro)ect|Ground
Source
Heating
System|Walled
Garden|Total
Designated
Funds|
||||||E|||E|
|Balance
Transfers|at 1
to|February 2021
general
fund|||110,337
~tt0 337|85,748|32,000
~32,000|228,085|
|Balance|at 31 January|||2022|||||
|Represented||by|||||||
|Fixed Assets|||||||||
|||||||General|Designated|Unrestricted|
|||||||fund|fund|funds|
|Group||||||8|8|5|
|Balance|at 1|February||2021||4.751 734|228.085|4.979,819|
|Income||||||2.080045||2.080,045|
|Expenditure||||||(1,703,524)||(1,703,524)|
|Transfers|to|general|fund|||228.085|(228,085)||
|Balance|at 31 January|||2022|||||
|||||||General|Designated|Unrestricted|
|||||||fund|fund|funds|
|Charity||||||6|E|8|
|Balance|at 1|February||2021||4,703,335|228,085|4,931,420|
|Income||||||1,227,422||1,227,422|
|Expenditure||||||(905.526)||(905,526)|
|Transfers|to|general|fund|||228,085|(228,085)||
|Balance|at 31 January|||2022|||||
##
##
##
##
##
##
##
##
|Group||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|The carrying
amount of the|group's||financial|||instruments||are as follows||||||
|||||||||||||2022|2021|
|||||||||||||8|6|
|Financial assets that are debt||instruments|||measured||at amorirsed|||txrsr||||
|- Trade debtors (note 17)||||||||||||9,449|9,251|
|-Other debtors (note 17)||||||||||||14,460|1,295|
|||||||||||||23,909|10.546|
|Financialliabilities
measured||at amortised|||cost|||||||||
|- Bank loans and overdrafts|due within one year (note 22)|||||||||||13,768|14,938|
|- Bank loans and overdrafis|due alter more than one||||||year||(note 22)||||13,768|
|- Trade creditors (note 18)||||||||||||76,885|29,488|
|||||||||||||90,653|58,194|
|Charity||||||||||||||
|The carrying
amOunt d the|Chanty's||financial|||instruments|||are as|follows||||
|||||||||||||2021|2020|
|||||||||||||8|E|
|Financial assets that are debt||instruments|||measured||at amortised|||cost.||||
|-Trade debtors (note 17)||||||||||||7.894|5,460|
|- Other debtors (note 17)||||||||||||14.460|1,295|
|-Amounts
owed by group undertakings||||(note 17)||||||||520.870|401,548|
|||||||||||||543.224|408,303|
|Financial
liabilibes measured||at amortised|||cost|||||||||
|Bank loans and overdrafts|due within one year (note 22)|||||||||||13.768|14,938|
|- Bank loans and overdrafls|due alter more than one||||||year||(note 22)||||13,768|
|-Trade creditors (note 18)||||||||||||48,195|18,701|
|||||||||||||61,963|47.407|
|RECONCILIATION
OF NET INCOME/(EXPENDITURE)||||||||TO NET||CASH FLOW FROM OPERATING ACTIVITIES||||
|||||||||||||2022|2021|
|Net income/(expenditure)|for the||reporting|||period|(as|per the||statement|of|E|6|
|financial activities)||||||||||||352,446|(126.796)|
|Depredation
and amorbsation||expense||||||||||107,835|110,353|
|Interest expense||||||||||||734|1,466|
|Income from investment
properly||||||||||||(16.800)|(16.800)|
|Loss/(profit)
on sale offixed|assets|||||||||||(2.195)|9|
|(Increase)/decrease
in stocks||||||||||||(31.280)|(215)|
|(Increase)/decrease
in debtors||||||||||||15,700|107,697|
|Increase/(decrease)
in creditors||||||||||||61,043|(22.309)|
|Net cash provided
by (used||in) operating||||activities||||||487.483|53,405|
|ANALYSIS OF CASH AND|CASH||EQUIVALENTS|||||||||2022|2021|
|||||||||||||6|8|
|Cash in hand||||||||||||1.053|774|
|Cash at bank||||||||||||929.674||
|Total cash and cash equivalents||||||||||||||
##
##
##
##
##
|ANALYSIS OF CHANGES
IN NET DEBT|||||
|---|---|---|---|---|
||At I
February
2021|Cash flows|Non-cash
changes|At 31
January
2022|
|Cash and cash equivalents|E|E||E|
|Cash|478,046|452,681||930,727|
||478,046|452,681||930.727|
|Borrowings|||||
|Loans falling due within one year|(14,938)||1,170|(13.768)|
|Loans falling due after more than one year|(13,768)|15,871|(1,903)||
||(28.706)|15.671|(733)|(13,768)|
|TOTAL|449,340|468.352|(733)|916.959|
##
##
|||||2022|2021|
|---|---|---|---|---|---|
|||||E|E|
|Management|charge from Trebah Garden Trust to Trebah Enterpnses||Limited|108750|110.128|
|Rent charged|by Trebah Garden Trust to Trebah Enterprises|Limited||17,664|17,664|
|||||126,414|127,792|
##
##
##
##
|||||||Unrestricted|Restricted|||
|---|---|---|---|---|---|---|---|---|---|
|||||||Funds|Funds|Total Funds|Total Funds|
||||||Notes|2021|2021|2021|2020|
|||||||5|f|f|2|
|Incoming|Resources|||||||||
|Incoming|resources from charitable|||activities||||||
||Garden entrance fees|||||204,740||204,740|393,161|
||Membership
subscnptions|||||90,509||90,509|94,675|
|Incoming|resources from generating|||funds||||||
||Voluntary
income|||||284,247|1,950|286,197|385,115|
||Grants||||||24.000|24.000|31,100|
||Activites for generating||funds|||||||
||Rent receivable|and faotrty hire||||16.800||16.800|22,275|
||Commercial
trading|||operatimis||511,899||511.899|1,278,050|
||Event income|||||406||406|68,306|
||Solar panel income|||||13.132||13.132|5,477|
||Government
grants|||||264.283||264,283||
||Sundry receipts|||||2.111||2,111||
|TOTAL INCOMING RESOURCES||||||1,388,127|25,950|1,414,077|2,278,159|
|Resources Expended||||||||||
|Costs ofgenerating
funds||||||||||
||Fundraising
and pubsoty|||||40.699||40,699|68,632|
||Commeraal
trading operations|||||851,781||851,781|1,188,012|
||Event costs|||||3.372||3,372|106,782|
||Financing costs|||||17.543||17,543|23,633|
|||||||913,395||913,395|1,387,059|
|Net incoming resources available||for chantable||||||||
|application||||||474,732|25,950|500,682|891,100|
|Charitable|arJrvrties expenditure|||||||||
||Cost ofoperaeon ofthe||garden||10|572,558|27.035|599,593|561,155|
||Cost of operating
memberships||||10|11,969||11,969|12,556|
||Governance costs||||10|15,916||15,916|11,400|
|Total Charitable
Expenditure||||||600,443|27.035|627,478|585,111|
|TOTAL RESOURCES EXPENDED||||||1,513,838|27.035|1,540,873|1,972,170|
|Net income I(expenditure)
before|||tax for the reponing|||(125,71I)|(1.085)|(126,796)|305,989|
|Tax movement||||||2,391||2,391|26|
|Net income I(expenditure)
alter||tax||||123,320|||306,015|
|Other recognised
gains||||||||||
|Gain on revaluation||||||115,000||115,000||
|Net movement
in funds||||||(8,320)|(1.085)|(9,405)|306,015|
|Balance brought
forward at I February 2020 (as restated)||||||4.818.623|396,279|5,214,902|4,908,887|
|Balance cerned forward at 31January 2021|||||24|4,810.303|395,194|5,205,497|5,214,902|