|||||Page|
|---|---|---|---|---|
|Reference end edminlslregve
dstsgs|||||
|Report of the|Council of|Management||2-7|
|Report of the|Independent|Auditors||8-10|
|Consolidated|Statement|ofFlnendel|Activities||
|Consogdsled|Statement|ofFinendsl|PoslNon|12|
|Charity Statement of Financial
Position||||13|
|Statement
of|Cash Flows|||14|
|Notes to Ihe|Financial Stelemenls|||15-33|
##
##
|COUNCIL OF|MANAGEMENT|Mr H SBradshew|||
|---|---|---|---|---|
|||Mr R Dudley-Cooke|(Chairmen)||
|||Mr M Harvey|||
|||Mr T Hubbard|||
|||Mrs S Nathan|||
|||Mrs 6F Plpkln|||
|||Mr C R Richardson|||
|||Mr R FTownsend|||
|COMPANY SECRETARY||Mr N Burnett|||
|OPERATIONS|DIRECTOR|Mr N Burneil|||
|REGISTERED|OFFICE|Trebsh|||
|||Mewnsn
Smith|||
|||Felmouth|||
|||Comwell|||
|||TR115JZ|||
|COMPANY REGISTERED NUMBER||02461558 (England|end|Wales)|
|CHARITY REGISTERED NUMBER||1000067|||
|AUDITORS||Hodgsons|||
|||Chartered
Accountants||snd Slelulory Audllors|
|||48 Anveneck Street|||
|||Fslmouth|||
|||Comwell|||
|||TR113JH|||
|BANKERS||Bsrclsys Bank Pic|||
|||14 King Street|||
|||Tmro|||
|||Cornwsg|||
|||TR12RB|||
|SOLICITORS||Hine Downing|||
|||8-14 Berkeley Vale|||
|||Fslmouth|||
|||Cornwsll|||
|||TR11 3PA|||
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
|||||||Unrestricted|Unrestricted|Restricted|Total Funds|Total Funds|
|---|---|---|---|---|---|---|---|---|---|---|
||||||Notes|Funds|2023|Funds 2023|2023|2022|
||||||||6|6|6|6|
|Incoming|Resources||||||||||
|Incoming|resources
from charitable|activkies:|||||||||
||Garden entrance fees||||||336,591||336,591|358,023|
||Membership
subscrlpiions||||||123,155||123,155|73,278|
|Incoming|resources
from generating||funds||||||||
||Voluntary
income||||||295,517|1,088|298,605|448,874|
||Grants||||||1,820|33,000|34,820||
||Activlkes for generating|funds|||||||||
||Rent receivable snd||feckily hire||||18,000||18,000|18,800|
||Commercial
trading||operations||||936,929||936,929|893,440|
||Event income||||||73,887||73,887|60,865|
||Education:childrens|||trails|||6,298||5,298||
||Solar penal Income||||||13,683||13,683|11,078|
||Government
grants|||||||||60,141|
||Sundry receipts||||||16,991||16,991|169,648|
||Investment
income||||||465||465||
|TOTAL INCOMING RESOURCES|||||||82|34,088||2,08,9|
|Resources Expanded|||||||||||
|Costs ofgenerskng
funds|||||||||||
||Fundralslng
snd pubgdty||||||58,288||58,288|42,504|
||Commercial
trading operekons||||||929,752||929,752|892,631|
||Event costs||||||98,806|33,000|131,806|54,842|
||Financing costs||||||28,412||26,412|28,998|
|||||||1,113,258||33,000|1,146,258|1,018,975|
|Net Incoming resources
available||for|charitable||||||||
|sppkcetion|||||||708,878|1,088|709,966|1,064,970|
|Charitable|eckvitles expenditure||||||||||
||Cost of operation
ofthe|garden|||10||683,593|19,821|703,214|690,514|
||Cost of operating
memberships||||10||13,826||13,828|10,007|
||Governance costs||||||||30,726|12,003|
|Total Charitable
Expendgure||||||||19,621|747,764|712,524|
|TOTAL RESOURCES EXPENDED|||||||||1,694 022|1,729,499|
|Net (expenditure)
/ income before||tex|||||(19,285)|(18,533)|(37,798)|352,446|
|Tex movement|||||||||||
|Net (expenditure)
/ income after tax|||||||(15,710)|(18,533)|(34,243)|356,449|
|Other recognised
gains|||||||||||
|Gain on revaluation
of investment||property||||||||35,000|
|Net movement
In funds|||||||||||
|Salsnce brought
forward
at 1 February
Balance carried forward et 31January||||2022
2023|23
23|5,221,824
~5(7TT2||375,122
55F655|5,598,948
~E27(F)|5,205,497
F3(KÃlE|
##
##
|||Note||2023|||2022||
|---|---|---|---|---|---|---|---|---|
||||f.||8||||
|FIXEDASSETS|||||||||
|fnlengible
Assets||11||||||688|
|Tangible Assets||12|||4,323,992|||4,069,833|
|investment
Property||13|||||||
||||||4,958,992|||4,705,521|
|CURRENT ASSETS|||||||||
|Stocks
Debtors
Cash at bank snd in hand||15
16|110,514
80,330
572,583
~0|||99,048
50,477
930,727
~080,252|||
|CREDITORS|||||||||
|Amounts
felling due within one year||17|~131386|||~170942|||
|NET CURRENT ASSETS||||||||903,310|
|TOTAL ASSETS LESSCURRENT LIABILlllES|||||5,571,033|||5,608,831|
|PROVISIONS FOR LIABILITIES||18|||(8,330)|||(I1,886)|
|NET ASSETS|||||||||
|RESERVES|||||||||
|Restricted reserves||23|||353,204|||371,737|
|Unrestricted
reserves||23|||2,676,121|||2,590,831|
|Restricted
revelueUon|reserve|23|||3,385|||3,385|
|Unrestricted
revaluation|reserve|23|||||||
##
|||||Trebah Garden Tru|st|st|||
|---|---|---|---|---|---|---|---|---|
||||Charity Statement|of Financial Position|as st 31January 2023||||
|||||||2023|2022||
||||||E|E|E|E|
|FIXEDASSETS|||||||||
|Intangible
Assets||||11||||688|
|Tangible Assets||||12||4,277,630||4,004,205|
|Investmenis||||14||2||2|
|Investment
Properly||||13|||||
|||||||4,912,632||4,639,895|
|CURRENT ASSETS|||||||||
|Stocks||||15|||||
|Debtors||||16|304,440||561,035||
|Cash sl bank end in hand|||||||||
||||||||1,109,823||
|CREDITORS|||||||||
|Amounts
feglng due wghin one year|||||||121,280||
|NET CURRENT ASSETS||||||695,449||988,543|
|TOTAL ASSETS LESSCURRENT|||LIABILITIES|||5,608,081||5,628,438|
|PROVISIONS FOR LIABILITIES|||||||||
|NET ASSETS|||||||||
|RESERVES|||||||||
|Restricted reserves||||23||353,204||371,737|
|Unrestricted
reserves||||23||2,620,499||2,622,323|
|Restricted
revelueUon|reserve|||23||3,385||3,385|
|Unrestricted
revslusUon|reserve|||23|||||
|Chergy's
surplus
for ihe flnsndel||ye|ar|||f20,357)||301,824|
|||||||Trebah|Garden Trust||||
|---|---|---|---|---|---|---|---|---|---|---|
|||||||Statement|ofCash Flows||||
||||||for the|Year ended 31stJanuary 2023|||||
||||||||||2023|2022|
|||||||||Notes|8||
|Cash Rows fram operating
activities:|||||||||||
|Cash generated
from operations||||||||28|(11,721)|487,483|
|Interest paid|||||||||206|734|
|Net cash|provided
by (used In)|operating||activities||||||88,7 9|
|Cash flows from investing
activities;|||||||||||
|Purchase|of Intangible
fixed assets||||||||||
|Purchase|of tangible
fixed assets||||||||(350,549)|(40,930)|
|Proceeds|from sale of properly,
plant end||equipment||||||80|5,000|
|Proceeds|from letting Investment|property|||||||18,000|16,800|
|Net cash|provided
by (used in)|investing||activities|||||332,469|19130|
|Cash flows from financing
activities:|||||||||||
|Capital repayment
of borrowings|||||||||13,768|(14,938l|
|Net cash|provided
by (used in)|financing||activities|||||13788|14,938|
|Change|in cash and cash equivalents||in|the|reporting|period|||(358,164)|452,681|
|Cash snd cash equivalents
at the beginning|||||ofthe reporting||||||
|period||||||||29|930,727|478,046|
|Cash and cash equivalents
at lhe end|||ofthe||reporting||||||
|period||||||||29|572,563|930,727|
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
||||||||2023||2022|
|---|---|---|---|---|---|---|---|---|---|
||||||||8||f|
|Ospretfistlon
of lsngible||fixed assets —owned||assets|||96,390||95,983|
|Amorfisetion
of intangible||fixed assets|||||688||11,852|
|Profit/(Loss)
on sale|of tangible assets||||||80||2,195|
|Other opersfing
leases end equipment
Audilor's
remuneration
Audilor's fees —other services|||hire||||14,360
5,446
~6||14,430
4,380|
|VOLUNTARY INCOME||||||||||
||||||||2023||2022|
||||||||f|||
|Nel donafions
under|gift|aid|||||230,951||350,212|
|Tex recoverable|||||||57,738||87,553|
|Sundry donefions|||||||2,910||4,507|
|Legacies|||||||5,000||6,402|
||||||||296,605|||
|INVESTMENT INCOME||||||||||
||||||Group|||Charity||
|||||2023||2022|2023||2022|
|||||8||F.|9||8|
|UK deposit account interest||||465|||465|||
|Gift aid donation
from|subsidiary|||||||||
|undertaking||||||||||
##
##
##
##
##
##
|10|CHARITABLE ACTIVITIES EXPENDITURE|CHARITABLE ACTIVITIES EXPENDITURE||||
|---|---|---|---|---|---|
|||2023|2023|2023|2022|
|||unrestricted|Restricted|Total|Total|
|||Funds|Funds|Funds|Funds|
||||6|6|6|
||Cost ofoperation ofthe garden|||||
||Garden salaries snd wages|270,811|933|271,744|259,648|
||Support salaries and wages|181,421||181,421|145,182|
||Subcontractors|||||
||Garden plants and sundry expenses|12,849|165|13,004|8,521|
||Insurance|30,813||30,813|25,577|
||Motor and travel expenses|7,207||7,207|4,340|
||Light end heat|9,364||9,384|5,013|
||Rates end water|5,138||5,138|2,025|
||Rent payable|12,000||12,000|11,000|
||Repairs snd renewals|49,834||49,834|104,687|
||Cleaning
and household
expenses|10,256||10,256|9,341|
||Sundry expenses
and Ncences|10,346||10,346|5,623|
||Depreciation
and emortisetion|55,905|18,633|74,438|84,630|
||(Profit)l loss on sale ofassets|(80)||(80)|(2,195)|
||Equipment
hire|11,894||11,894|11,614|
||Staff training
and recruitment|3,510||3,510|2,898|
||Health
and safety|2,070||2,070|1,936|
||Printing,
postage end stationery
Telephone
Flel expenses|7,444
1,191
~t 620||7,444
1,191
~1620|4,471
4,791|
|||||03
4||
||Cost ofoperating
memberships
Salaries|~13826||||
||Governance costs|||||
||Audit and accountancy|8,950||8,950|7,950|
||Legal snd professional
fees
Consultancy
fees|2,718
~905||2,718
~95|3,228|
##
##
|Group||||||
|---|---|---|---|---|---|
||Freehold
Propeny|P re eh old
Sugdlnga|Squlpment
and Fixtures|Motor|Velaclea|
||6|F.||||
|COST OR VALUATION||||||
|At I February 2022|3,485,943|2,082,742|781,817||12,949|
|Additions||324,054|12,995||13,500|
|At 31 January 2023|3,485,943|2,406,796|794,812||26,449|
|DEPRE 0IATI0N||||||
|At I February 2022
Charge for the year||1,652,004
~34718|633,740
~57 028||7,874|
|At 31 January 2023|||690768|||
|NET BOOK VALUE||||||
|At 31 Jsnuery 2023||||||
|At 31January 2022||||||
||||||Total|
||||||F.|
|COST OR VALUATION||||||
|Al 1 February 2022||||6,363,451||
|Addglons||||||
|At 31Jsnusry 2023||||6|714|
|DEPRECIATION||||||
|At 1 February 2022||||2,293,618||
|Charge for year||||||
|At 31January 2023||||||
|NET BOOK VALUE||||||
|At 31January 2023||||||
|At 31January 2022||||4|983|
##
##
|Charity||||||
|---|---|---|---|---|---|
||Freehold|Freehold||~qutprmnt|Motor|
||Properly|Slrgdlngs||snd Fixtures|Vehicles|
|COST OR VALUATION||||||
|At I February 2022
AddlUons
At 31January 2023|3,485,943
~3485943|2,082,742
~324 054
~2406 796||501,487
~9621
~51I 108|12,949
13,500|
|DEPRECIATION||||||
|At I February 2022
Charge for year
At 31January 2023||1,652,004
~34718
~1886722||419,038
34 388
~453426|7,874|
|NET BOOK VALUE||||||
|At 31January 2023|3 8593|||||
|At 31January 2022||4|738|~82 449||
||||||Total|
||||||8|
|COST OR VALUATION||||||
|At I February 2022|||||6,083,121|
|AddiUons||||||
|At31 January 2023||||||
|DEPRECIATION||||||
|At I February 2022|||||2,078,916|
|Charge for year||||||
|At 31 Jsnusry2023||||||
|NET BOOK VALUE||||||
|At 31 January 2023||||||
|At 31 January 2022|||||004 205|
##
##
|Group|||||
|---|---|---|---|---|
|||Freehold|Freehold|Equipment|
|||Pro pe ay|auadlngs|And Fixtures|
|||E|E,|E|
|Revsluagon|reserve|2,634,378|||
|Cost||851 566|~2405 798||
|Deemed cost||~3485943|~2405 796||
||||Motor||
||||Vehicles|Total|
||||E|E|
|Revaluation
reserve
Cost
Deemed cost|||~26 449
~26 449|2,634,378|
|Charity|||||
|||Freehold|Freehold|Ecwlprllsnt|
|||~fcpsrtir|auadlngs|And Fixtures|
|||E|E|E|
|Revaluagon
Cost|reserve|2,634,378
~851565|2406796||
|Deemed cost||~3479758|~2406 796||
||||Motor||
||||Vehicles|Total|
|||||E.|
|Revsluagon
reseNe
~Cos
Deemed cost|||~26449
~26 449|2,634,378|
##
##
|TANGIBLE FIXEDAS|SETS —CONTINUED||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|If Ihe freehold
property|had nol been revalued|it would|have|been|Included et Ihe|fogowfng|historical cost|end|value:||
|||||2023|||||2022||
|||Group|||Charity||Group|||Charity|
||||8|||8||8||8|
|Freehold
Property
Historical cost
Aggregate
deprscisUon|851,565
~892
~63||||851,565
~8||845,380
~39|||845,380
631|
|INVESTMENT PROPERTY|||||||||||
|Group and Charity||||||||||Total|
|||||||||||8|
|FAIR VALUE|||||||||||
|At I February 2022|||||||||||
|At 31 Jenuery 2023|||||||||||
|NET BOOK VALUE|||||||||||
|At 31January 2023|||||||||||
|At 31January 2022|||||||||||
|Fair value et 31st January 2023 is represented||by.|||||||||
|Valuation
ln 2019||||||||||385,000|
|Veluagon
In 2021||||||||||115,000|
|Valuation
in 2022||||||||||35,000|
|Cost|||||||||||
##
##
|FIXEDASSET INVESTM|ENT|S||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Charity|||||||||||||||||Shares in group
undertakings|||
||||||||||||||||||||6|
|At I February 2022||||||||||||||||||||
|end 31 January 2023||||||||||||||||||||
|NET BOOK VALUE:||||||||||||||||||||
|Al 31 Jenuery 2023||||||||||||||||||||
|At 31 January 2022||||||||||||||||||||
|The group end the company's
'|||Investments|||at the||statement||of financial|poslgon||date in||the share||capital ofcompanies||include ihe|
|following
.||||||||||||||||||||
|Subsidiary:
Trebah Enterprises||||Limited||||||||||||||||
|Company
number: 02764907||||||||||||||||||||
|Nature of business: Trading|||subsidiary|||in the||UK||||||||||||
|Class ofshares: Ordinary shares||||||||||||||||||||
|% holding: 100%||||||||||||||||||||
|Address: Trebah, Mawnan||Smith, Falmouth,|||||Cornwell, TR115JZ||||||||||2023||2022|
|Aggregate
capital end reserves|||||||||||||||||(45,373)||(31,488)|
|Profit / (Loss) for the year||||||||||||||||||||
|Commercial
Trading Activities||||ofSubsidiary||||||||||||||||
|The Charity hss e wholly|owned|||trading||subsidiary,|||Trebeh Enterprises|||Limited,||which||Is incorporated
in the UK.|||The principal|
|activities
ere operating|Ihe|gift||shop,|cafeterfe|||end|plant
sales et||Trebah||Garden,||Mewnen||Smith,
Felmoulh,|TR11 5JZ.
A||
|summary
of Its results ere shown||||below.||Audited||accounts||have been|filed with||the|Registrar of|||Companies.|||
|Summary
Profit and Loss Account|||||||||||||||||2023||2022|
||||||||||||||||||8|||
|Turnover|||||||||||||||||936,929||893,440|
|Cost ofsales|||||||||||||||||(336,157)||(320,198)|
|Administrative
expenses|||||||||||||||||(628,223)||(608,219)|
|Other operating
income|||||||||||||||||10,011||120,597|
|Tax on profit|||||||||||||||||3,555||4,003|
|ProRt / (Loss) for the financial|||year||||||||||||||13,885||89,625|
|The assets snd ilebgities|of Ihs subsidiary|||||at 31|January were:|||||||||||||
|Tangible assets|||||||||||||||||46,358||65,624|
|Current assets|||||||||||||||||226,865||491,306|
|Creditors: Amounts
felling due|||within one|||year|||||||||||(310,286)||(576,532)|
|Provisions
for liabilities|||||||||||||||||(8,330)||(11,886)|
|Total net lleblli8es|||||||||||||||||(46,373)||(31,488|
|Share capital|||||||||||||||||2||2|
|Aggregate
reserves|||||||||||||||||(45,375)||(31,490)|
||||||||||||||||||(45,373)||(31,488|
##
##
##
|15|STOCKS||||||||
|---|---|---|---|---|---|---|---|---|
|||||Group|||Charity||
||||2023||2022|2023||2022|
||||6||9|8||9|
||Catering
stock||7,543||8,247||||
||Gift shop stock
Plants end garden shop stock||67,793
~35178||54,648
36 163||||
||||110
4||990 8||||
||None of Ihe above stock hss been pledged ss security against any||||lieblgtles.||||
|16|DEBTORS:AMOUNTS|FALLING DUE|WITHIN ONE YEAR||||||
|||||Group|||Charity||
||||2023||2022|2023||2022|
||||9||6|6|||
||Trade debtors||5,331||9,449|5,000||7,894|
||Amounts
owed by group undertakings|||||248,683||520,870|
||Other debtors
Prepsyments
end accrued income||25,191
~29
8||14,460
~568|25,176
~25 681||14,480|
|17|CREDITORS: AMOUNTS
FALLING DUE WITHIN ONE|||YEAR|||||
|||||Group|||Charity||
||||2023f||2022
f|2023
8||2022|
||Bank loans snd overdrafts||||13,768|||13,768|
||Trade creditors||64,304||76,885|34,669||48,195|
||Social security end other taxes
Accruels end deferred
Income||31,851||30,728
~5566
~92|13,492
21 615
69
6||15,086|
|18|PROVISIONS FOR LIABILITIES||||||||
|||||Group|||Charity||
||||2023
9||2022
9|2023f||2022
6|
||Deferred
lax||8,330||11,885||||
||Deferred tax|||||Gr'oup||Charity|
|||||||8||6|
||Balance st I February 2022
Reversal of gmlng differences
Balance at 31January 2023|||||11,885
~3555
~8330|||
##
##
##
||Total future
minimum|Total future
minimum|lease|payments|payments|under non-cancsgeble|under non-cancsgeble|under non-cancsgeble|operating|operating|leases ere as fogows:||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||||Group and Charity|||
|||||||||||||2023||2022|
|||||||||||||6||6|
||Due within one|year||||||||||6,683|9,445||
||Due one to gve|years|||||||||||||
||Lease peymenls|recognised|||as an expanse
during the|||year|amount|to 69,510|||||
|20|BANK LOANS|AND|OVERDRAFTS||||||||||||
||An analysis ofths maturity|||of|bank loans and overdrafls|||ls gwan below:|||||||
|||||||||||||Group and Charity|||
|||||||||||||2023||2022|
|||||||||||||6||6|
||Amounts
faglng|due|wghln|one year:|||||||||||
||Bankloans||||||||||||13,766||
||Amounts
fsglng|due|between||one and|two|years:||||||||
||Banklosns||||||||||||||
||Amounts
falling|due|between||two snd|five|years:||||||||
||Bankloens||||||||||||||
||||||||||||||137||
|21|SECURED DEBTS||||||||||||||
||The fogowlng
secured debts||||sre Included
within creditors:||||||||||
|||||||||||||Group and Charity|||
|||||||||||||2023||2022|
|||||||||||||E||F.|
||Bank loans and|overdrefls|||||||||||||
||The bank loan|end overdraft|||of Ihe Charity||are secured|by way ofe||legal charge over the properties||known as Trebah Garden||and|
||Trebeh Lodge.||||||||||||||
##
##
|Group|||||||
|---|---|---|---|---|---|---|
|||||Unrestricted|Restricted||
|||||Reserves|Reserves|Total|
||||||8||
|Al 1 February 2022
Retained
surplus
/ (deficit)|||for ihe year|5,221,824
~15710|375,122
~IB533|5,596,948|
|At 31January||2023|||358 689||
|Included|within|Ihe above reserve.||Unrestricted|Restricted||
|||||Revaluation|Revaluation||
|||||Reserves|Reserves|Tote I|
|||||8|8|6|
|At 1 February||2022 end 31 January 2023|||||
|Charity|||||||
|||||Unrestricted|Restricted||
|||||Reserves|Reserves|Total|
|||||6|f|8|
|At 1 February 2022
Retained
surplus
/(degcit)
At 31 January 2023|||for the year|5,253,316
~1824
5 514|375,122
~18533
~55|5,628,438|
|Included|within|Ihe above reserves:|||||
|||||Unrestricted|Restricted||
|||||Revaluation|Revaluation||
|||||Reserves|Reserves|Total|
|||||8|8|F.|
|At I February||2022 snd 31 January 2023||2,630,993|3,385||
##
##
|ANALYSIS OF GROUP NET ASSE|ANALYSIS OF GROUP NET ASSE|TSBETWEEN RE|STRICTED FUN|DS|||
|---|---|---|---|---|---|---|
|Group and Charily|||||||
|||Beach
Access
Project|Water
Course|Garden
Improve-
ments|Sculpture
Pro/ect|Visitor Centre|
|||f||f||f|
|Balance st 1|February 2022|25,530|39,100|92,295||157,167|
|Income||||1,088|||
|Expenditure|||||||
|Balance st 31January 2023|||||||
|Represenled|by;||||||
|Fixed Assets||25,530|39,100|92,295|994|138,634|
|Bank|||||||
|Other debtors|||||||
|Deferred Income|||||||
|||Walled
Garden|Amphi-
theatre|Major
Hibbert
Memorial|Theatre
&
Educational
projects|Total Restricted
Funds|
|||f||f|||
|Balance at 1|February 2022|10,813|24,338|885|24,000|375,122|
|Income|||||33,000|34,088|
|Expenditure|||||||
|Balance et 31 January 2023|||||||
|Represented|by:||||||
|Fixed Assets||10,813|24,338|||331,704|
|Bank||||885|24,000|24,885|
|Deferred income|||||||
||||Restricted|Unrestricted|Total||
|Group|||fundsf|funds
f|funds||
|Balance st 1|February 2022||375,122|5,221,824|5,596,948||
|Income|||34,088|1,822,136|1,866,224||
|Expenditure|||||||
|Balance st 31 January 2023|||||||
||||Restricted|Unrestricted|Total||
|Charity|||funds
6|fundsf|fundsf||
|Balance el 1|February 2022||375,122|5,253,318|5,828,438||
|Income|||34,088|1,003,784|1,037,872||
|Expenditure|||||||
|Balance et 31 January 2023|||||~IIIIPu||
##
##
##
##
##
##
##
|Group||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|The carrying
amount of Ihe group's|||flnandal|||instruments
ere as fogows:||||||
|||||||||||2023|2022|
|||||||||||8|8|
|Financial assets that are debt||instruments||measured|||et amorgsed||cosh|||
|-Trade debtors (note 16)||||||||||5,331|9,449|
|-Other debtors (note 16)||||||||||25,191|14,460|
|||||||||||30,522|23,909|
|Finsnmal
8abilitles measured||et emoNsed|||cost:|||||||
|- Bank loans and overdrafts|due within one||||year (note||21)||||13,768|
|-Trade creditors (note 17)||||||||||64,304|76,885|
||||||||||||90,653|
|Charity||||||||||||
|The carrying
amount
of the|Chadly's||financial|||instruments||ere ss|follows:|||
|||||||||||2023|2022|
|||||||||||8|8|
|Financial assels that are debt||instruments|||measured||at amorlised||cast|||
|-Trade debtors (note 16)||||||||||5,000|7,894|
|- Other debtors (note 16)||||||||||25,176|14,460|
|- Amounts
owed by group undertakings||||(note 16)||||||248,683|520,870|
|||||||||||278,859|643,224|
|Finandal
llabili6es measured||at smoriised|||cosL'|||||||
|- Bank loans and overdrafls|due within one year (note 21)||||||||||13,768|
|-Trade creditors (note 17)||||||||||34,669|48,195|
|||||||||||34,669|61,963|
|RECONCILIATION
OF NET INCOME/(EXPENDITURE)
TO NET|||||||||CASH FLOW FROM OPERATING ACTIVITIES|||
|||||||||||2023|2022|
|Net income/(expenditure)|for the||reporting|||period|(as per the||statement|of||
|financial
activities)||||||||||(37,798)|352,446|
|Dspredagon
snd amoNsatlon||expense||||||||97,078|107,835|
|Interest expense||||||||||206|734|
|Income from Inveslmenl
properly||||||||||(18,000)|(16,600)|
|Loss/(profit)
on sale of fixed|assets|||||||||(80)|(2,195)|
|(Increase)/decrease
in stocks||||||||||(11,467)|(31,280)|
|(Increase)/decrease
in debtors||||||||||(9,853)|15,700|
|Increase/(decrease)
in creditors||||||||||||
|Net cash provided
by (used||In) operating||||activities||||||
|ANALYSIS OF CASH AND|CASH||EQUIVALENTS|||||||2023|2022|
|||||||||||5|8|
|Cash
In hand||||||||||190|1,053|
|Cash albank||||||||||||
|Total cash and cash equivalents|||||||||||930, 2|
##
##
##
##
|ANALYSIS O|F CHANGES|IN|NE|T DE|BT|||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||At 1||||||
||||||||February
2022||Caslr|'gows|Non-cash
changes||At 31 January 2023|
|Cash and cash equivalents|||||||||||||9|
|Cash||||||||930,727|(368,164)||||572,563|
|||||||||930,727|(358,164)||||572,563|
|Borrowings||||||||||||||
|Loans fsUing|due within one year|||||||(13,768)||13,974|(206)|||
|||||||||(13,768)||13,974|(206)|||
|TOTAL||||||||||||||
|RELATED PARTY DISCLOSURES||||||||||||||
|Control||||||||||||||
|The Council|of Management,||detsged||on|page 2, share ultimate
control.||||||||
|Transactions|and Balances|||||||||||||
|The foUowlng|transactions|occurred between|||||Trebsh Garden|Trust and|Trebeh|Enterprises|Limited, a|wholly|ovmed subsidiary:|
||||||||||||2023||2022|
|||||||||||||6|5|
|Management|charge from Trebeh|||Garden||Trust to Trebah Enterprises|||Limiled||110,924||108,750|
|Rent charged|by Trebah Garden|||Trust|to|Trebsh Enterprises||Limited|||17,664||17,664|
##
##
##
##
||||||Unrestricted|Restricted|||
|---|---|---|---|---|---|---|---|---|
||||||Funds|Funds|Total Funds|Total Funds|
|||||Notes|2022|2022|2022|2021|
||||||f|6|f|6|
|Incoming Resources|||||||||
|Incoming resources
from charitable|||acgvities||||||
|Garden entrance fees|||||358,023||358,023|374,256|
|Membership
subscrlpgons|||||73,278||73,278|90,509|
|Incoming resources
from generegng|||funds||||||
|Voluntary
Income||||6|446,774|1,900|448,674|286,197|
|Grants||||||||24,000|
|Activites for generaBng||funds|||||||
|Rent receivable|and facility hire||||16,800||16,800|16,800|
|Commercial
trading|||opersgons||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|||||||||
|Fundreising
end publicity|||||42,504||42,504|40,699|
|Commercial
Irading operations|||||892,631||892,831|851,781|
|Event costs|||||54,842||54,842|3,372|
|Finandng
costs|||||26,998||26,998|17,543|
||||||1,018,975||1,016,975|913,395|
|Net Incoming resources avegable|for charitable||||||||
|application|||||1,063,070|1,900|1,064,970|670,198|
|Charitable
acgvlges expenditure|||||||||
|Cost ofoperegon of the||garden||10|666,542|21,972|690,514|599,593|
|Cost ofoperating
memberships
Governance
costs
Total Charitable
Expenditure||||10
10|10,007
12,003
arse|~|10,007
12,003
russ|11,969
16,916|
|TOTAL RESOURCES EXPENDED|||||||||
|Net income I (expenditure)
before||lsx for Ihe|||372,518|(20,072)|352,446|42,720|
|Tax movement|||||||||
|Net income I(expenditure)
after tex|||||||||
|Other recognised
gains|||||||||
|Gain on reveluagon|||||36,000||35,000|115,000|
|Net movemenlin
funds|||||411,521|~20,072|391,449|160,111|
|Balance brought
forward at I February 2021|||||4,810,303|~395194|5,205,497|5,214,902|
|Balance carried fonvard st 31 January 2022||||24|6,221 824|375,122|5,596946|5,375013|