PLANT HERITAGE Annual Report and Financial Statements for the year ended 31 October 2022
# **Report of the Trustees and Unaudited Financial Statements**
**for the Year ended 31 October 2022**
**Registered Charity No: 1004009/SC041785 Company Registered No 2222953**
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PLANT HERITAGE Annual Report and Financial Statements for the year ended 31 October 2022
**Patron** The former Prince of Wales **President** Alan Titchmarsh **Vice-Presidents** Lawrence Banks Christopher Brickell Jamie Compton Lady Hamilton Roy Lancaster Sir Roy Strong
**Trustees** Mrs C Bufton (Chairman) Mr J Marshall (Vice Chairman) Mr G Morgan (Treasurer) Mrs C Penny Mrs E Crawforth Mrs S Nex Ms E Fontaine (resigned Feb 2022) Ms H Triggs (resigned Feb 2023) Mr A Stones (resigned Dec 2022) Ms P Bracken (resigned Sept 2022) Mrs M Lloyd (resigned Dec 2022) Ms K Kapoor (joined Sept 2022) Mr J Sheppard (joined Dec 2022) **Charity Number** 1004009/SC041785 **Company Number** 2222953 **Independent Examiner** Frances Wilde FCCA DChA Warner Wilde Chartered Certified Accountants 4 Marigold Drive Bisley Surrey GU24 9SF
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PLANT HERITAGE Annual Report and Financial Statements for the year ended 31 October 2022
## Plant Heritage office First Floor Offices, Stone Pine House, Wisley Woking, Surrey, GU23 6QD **www.plantheritage.org.uk**
|||Page|
|---|---|---|
||Patron, Presidents and Trustees of the Charity*|2|
||Annual General Meeting 2023*|4|
||Chairman’s Review*|5-7|
||Activities in 2021/22: What Plant Heritage does*||
||Objectives and Achievements*|8-19|
||Treasurer’s Financial Review*|20-21|
||Fundraising Activities*|22-23|
||Structure, Governance and Management*|24-26|
||Statement of Trustees’ Responsibilities|27|
||Report of the Independent Examiner|28|
||Statement of Financial Activities|29-30|
||Balance Sheet|31-32|
||Notes to the Financial Statements|33-48|
||*****These sections form part of the Trustee’s Annual Report||
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PLANT HERITAGE Annual Report and Financial Statements for the year ended 31 October 2022
## **Annual General Meeting 2023**
All members of Plant Heritage have been invited to meet members of the Board (who are Trustees of Plant Heritage) and ask questions on past performance and future plans at the 2023 Annual General Meeting which will be a virtual event on Thursday the 27[th] April.
Questions about anything contained in this report or the accompanying Financial Statements, should be addressed to the Chairman, by email chairman@plantheritage.org.uk or if that is not possible, by mail Plant Heritage, First Floor Offices, Stone Pine House, Wisley Woking, Surrey, GU23 6QD, or telephone 01483 447540.
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PLANT HERITAGE Annual Report and Financial Statements for the year ended 31 October 2022
## **Chairman’s Review**
Conserving the diversity of cultivated plants is essential to all our futures. The plants grown in National Plant Collections® or held by Plant Guardians® contain unique combinations of genetic material which are the legacy of generations of plant collectors and breeders who have built our nation’s rich and unique horticultural landscape. The work of Plant Heritage spans four decades and in the light of climate change and an increasingly urban society, which values horticulture as important to its health and well-being, the charity’s work is as important now as it was in the 1970s, when the charity’s founders identified that a significant part of the nation’s rich horticultural heritage was at risk of disappearing.
Our work is spearheaded by a network of National Collection Holders who come from all walks of life and live across the length and breadth of the British Isles. The beauty of the National Plant Collections is that anyone who has an interest, passion or expertise in a certain group of plants, whether amateur or professional can potentially become a collection holder. In doing so they curate and cultivate their own living collection which then forms part of the largest living collection of garden plants held outside botanical institutions in the UK.
Our National Collection Holders are supported by a dedicated Central Office team including three Plant Conservation specialists who provide technical support across the British Isles. This network is strengthened by our regional network of volunteer Collection Coordinators who regularly visit Collection Holders whilst also seeking out new and potential collections. All applications are then
## What are the threats to our garden plants?
## **Changing fashions**
Changes in styles of planting and taste can cause groups of plants to go out of fashion. We don't want to lose the range of cultivars available for when they inevitably come back into fashion.
**Changes to the plant sales trade**
The requirement for plants to be of a specific size and in flower at the point of sale by garden centres and supermarkets can lead to a diminution of the range of plants grown in our gardens. We are also losing specialist plant nurseries who carry a much wider range of plants.
## **Climate change**
Climate change over time will have a continuing effect on the range of cultivated plants available to the UK.
## **Pests and pathogens**
Due to the nature of modern trade and travel there is an increasing risk of new pests and diseases being introduced to the UK. Recent examples of these include box blight, ash dieback, and agapanthus gall midge.
## **Loss of propagation or cultivation skills**
A lack of horticultural skills, particularly in propagation, is causing a loss in the availability of specialist cultivated plants.
guided through the process by the Plant Conservation Committee. Members of this committee are independent advisers, experts in taxonomy, horticulture, botany and the horticultural trade and area group representatives, all volunteers who freely give their time to ensure National Plant Collections are maintained and looked after to a consistent standard.
The Threatened Plants Programme underpins our conservation work and is an ongoing research initiative which identifies plants threatened and worthy of conserving. The Plant Guardian® scheme encourages members to actively seek out and conserve individual plants. Plant Heritage’s education objective is delivered by both our regional groups and the Central Office through a diverse range of events, shows, publications, workshops and other activities. Many of these continue to be delivered virtually. As a charity, Plant Heritage is funded through membership subscriptions, donations from individuals and industry, sponsorship and donations from charitable trusts.
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PLANT HERITAGE Annual Report and Financial Statements for the year ended 31 October 2022
I am delighted to report that things did get back to near normal for Plant Heritage in 2021/22, with another bumper crop of National Collections awarded and a real step change in our plant record keeping, thanks to the development work done by the Persephone Working Group and the new digital volunteers gained through the project supported by the National Lottery Heritage Fund. Groups were also able to run more fundraising events and plant fairs and the team excelled themselves at the RHS Chelsea Flower Show. We also ended the year with a strong bank balance. Our plans to temporarily add to our reserves to protect the charity from a future “pandemic” situation, has resulted in a higher than usual reserve. Trustees will decide whether we need to hold that over for another year or whether it can be put towards our conservation plans. Our income was also very much supported by legacy donations. We thank all who leave us a gift in their will, their generosity enables us to protect the nation’s legacy of cultivated plants.
The Plant Heritage Conservation Committee reviewed the Conservation Strategy and produced a leaflet, sent to all Members as well as published on our website. This work aims to ensure our strategy is fit for the coming years and the leaflet provided examples that bring to life, the importance of the conservation work that Members and Supporters are helping to fund.
As mentioned, the team triumphed at RHS Chelsea Flower Show 2022, winning both a coveted RHS Gold Medal and being awarded the prestigious Best Discovery Exhibit in the Floral Marquee, for the overall design and aesthetics of the stand, the top-quality plants on display and in recognition of the huge team effort required to bring together four National Plant Collections. The exhibit celebrated the ongoing research by Collection Holders and highlighted that not all plants have a dedicated National Plant Collection, encouraging visitors to consider starting one.
Thanks to a generous grant from the National Lottery Heritage Fund’s “Digital Skills for Heritage” initiative, we have been able to accelerate our plans for ensuring that all National Plant Collection records are securely digitised. The grant allowed us to recruit a team of volunteers to help to transfer, maintain, and safeguard valuable information on our Persephone plant record system.
Trustees would like to thank our Digital Volunteer Officer and all of our Digital Plant Conservation Volunteers, who are working remotely, developing digital skills, and gaining experience working with plant records, research and plant profiles, whilst discovering more about our conservation schemes. Transferring information onto our online plant recording system helps safeguard this important data including details such as plant names, history or origins, cultivation, and photographs. Storing this information properly is as important as our hands-on conservation work, as it will ensure comprehensive plant records are kept safe for the future.
As we celebrate the accession of a new monarch, I am happy to assure members that Plant Heritage sent a letter to our Patron, His Majesty King Charles III, expressing our condolences on the death of Her Majesty Queen Elizabeth II. Our letter was acknowledged with thanks.
As I hope everyone knows by now, 2023 is 45 years since the start of the Plant Heritage journey and we have some great events planned, including a 45[th] year anniversary get-together at RHS Wisley, on Wednesday 27th September 2023. So much of the world has changed over these years, what has been steadfast is our shared passion for a rich diversity of cultivated plants, cared for by our National Plant Collection holders and Plant Guardians.
Inspiring more people to support our work is essential for our continued operation. As a national charity, funded through membership subscriptions, donations, legacies, sponsorships and fundraising events such
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PLANT HERITAGE Annual Report and Financial Statements for the year ended 31 October 2022
as plant fairs, we are keen to support our Groups and members in generating funds and we have decided to offer a new “Young Persons” membership. The new membership level is open to everyone under 30. Our aim is to engage with this generation, to give them the opportunity of learning how and why they should be conserving cultivated plants for their future.
I’m delighted that we will be publishing a full _Directory of National Plant Collections_ for 2023 and that it will contain details of the almost 700 National Plant Collections. We are also planning to continue the webinars, open to all members over the winter months.
There were two resignations and one addition from the Board in this financial year, Kavita Kapoor who will be confirmed at the April 2023 AGM alongside Jonathan Sheppard who was co-opted to the Board in December 2022.
Our Mission is to conserve the rich diversity of cultivated plants in the UK and Ireland but this would not be possible without the commitment of our staff, members, National Collection Holders, Groups and all who volunteer their time and expertise to support and spread the word of our essential work. I would like to record the collective thanks to you all, from the Board of Trustees.
Cecilia Bufton **Chairman Date 11[th] March 2023**
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PLANT HERITAGE Annual Report and Financial Statements for the year ended 31 October 2022
## **Trustees Report – Objectives and Achievements**
The Board, who are the Trustees of Plant Heritage (“the Charity”), present their annual report for the year ended 31 October 2022, prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s governing document, the small companies regime s419(2) Companies Act 2006, 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 in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)”
## **Objectives:**
## Plant Heritage’s charitable purposes seek to
- promote the conservation of cultivated plants with a focus on endangered or rare garden plants
- encourage and carry out research into the cultivation of rare or endangered plants and related information
- encourage the education of the public in horticultural skills, particularly with regards to cultivated plant conservation
- encourage the introduction and the propagation of rare, cultivated plants not represented in the UK, within the law
## We aim to do this by:
- Conserving our horticultural heritage by keeping living examples of plants in the **National Plant Collections[®]** scheme which enables us to coordinate collections, ranging from cultivated and species, to historical, heritage and scientific
- Identifying cultivars at the highest risk of extinction, with the ambition that these can be conserved. We do this through our **Threatened Plants Programme™**
- Encouraging individuals to conserve individual plants in the **Plant Guardian®** scheme, a register of holders of rare and unusual plants
- Sharing rare plants with gardeners across the UK, through our annual **Plant Exchange** ™
- Documenting and recording collections of rare plants. This is done by our National Collection Holders and Plant Guardians and in our publications such as the _Directory_ , _The Journal_ , and through our online plant recording database **Persephone**
- Increasing the variety of garden plants available for gardens in the UK through supporting and undertaking group propagation activities and plant sales
- Ensuring rare plants and collections are supported in perpetuity (for future generations)
- Supporting Plant Guardians and National Collection Holders in their conservation work
- Educating the public in the importance of our work
- Working in partnership with organisations that can support our objectives
- Raising **funds** to support this work
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PLANT HERITAGE Annual Report and Financial Statements for the year ended 31 October 2022
## **Achievements:**
## **Our Conservation Work**
Plants growing in gardens might seem safer than those in the wild, but they can easily be lost forever if nobody is looking after them. Plant Heritage is the only organisation with the aim of conserving garden plants across the British Isles and Ireland.
Our cultivated flora is incredibly rich, resulting from development and care over centuries by dedicated gardeners. The heritage contained in these living organisms can only be preserved by active gardeners in living collections. These plants are a valuable historical and future resource, whether for their beauty, or having edible, medicinal or other useful properties. Each has a unique genetic code making it impossible to replace if lost. Conservation of a diverse range of plants underpins our resilience to a changing world, while meeting challenges such as climate change, pests and diseases and biodiversity loss.
Our conservation work is carried out in line with a five-year strategy that helps us to keep to the highest conservation standards and is delivered through working with National Plant Collection® holders, our volunteers and supporters.
Our conservation strategy aims to:
1. increase the number of cultivated plants conserved
2. develop and maintain good standards of curation
3. inform and engage others with our conservation work
4. influence global thinking on issues around plant conservation
## **Why do we do it?**
Plants have always been selected and bred, whether for their beauty, flavour, scent or other reasons. This breeding involves an enormity of human effort and inventiveness that is wasted if the plants cease to be grown.
Climate change, the advance of new pests and diseases, loss of gardens, a diminishing nursery trade and lack of knowledge in the general population all conspire to reduce the diversity of our garden flora. If garden plants go, a tantalising slice of social, cultural and horticultural history dies with them.
We believe that cultivated plants deserve to be a target for conservation. Each one contains a unique combination of genetic material and is testament to human effort and inventiveness.
## **How do we do it?**
## **Objective 1: Increase the number of cultivated plants actively conserved by Plant Heritage across the British Isles and Ireland**
## **National Plant Collections®**
National Plant Collections are held by individuals or organisations who undertake to document, develop and conserve a comprehensive collection of plants within a defined scope and hold them in trust for the
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PLANT HERITAGE Annual Report and Financial Statements for the year ended 31 October 2022
future. The scope can be defined botanically by plant group, either taxonomically, such as all the _Penstemon_ cultivars or _Rhododendron_ subsect. _Falconera_ ; or have a shared history such as plants collected by Harold Comber; or a geographic link, such as North West English apple cultivars.
National Plant Collections are made available for people to view, either by appointment, on special open days or as part of a garden open to the public. They contain about 95,000 plants, held across the 700 collections. Together this represents a huge resource for gardeners, nurserymen, garden designers, researchers, plant breeders and those interested in historical gardens and landscapes. Having these plants part of a registered conservation scheme ensures that they will be a resource for generations to come.
National Plant Collections are valuable for assessing the best cultivars for gardeners to enjoy and are used for scientific research, as a source of live plants and genetic material available for investigating a group of plants. They also provide insurance, being “living libraries” of the genetic diversity of garden plants. There are still some important groups of garden plants that are not represented in National Collections.
Plant Heritage supports collectors, helping them to tend, monitor and share their collection, guaranteeing the preservation of our garden flora. Members of our Groups all over the country, work together propagating plants and running plant exchanges and sales for funding. The groups also provide collection co-ordinators to advise the collectors and assess the collections.
The National Plant Collections scheme is overseen by the Plant Collections Committee, a sub-committee of the Board, whose members are independent advisers, experts in taxonomy, horticulture, botany and the horticultural trade and area group volunteers. The committee rigorously assesses new applications for scope and coverage.
After the November PCC, there are now 700 NPCs of which 331 are Horticultural, 285 Reference and 81 Historic collections, with 19 having been awarded Scientific status. In 2022 we accredited 28 new NPCs (47 in 2021). There had been a high number of proposals received through 2020/2021, but many were required to spend a year or two to build their collection, before accreditation. It is to be expected that these will be accredited in the next year or so.
There were 57 new proposals submitted in 2021, this is sustaining the already elevated numbers we were seeing through the pandemic, so it is positive to see a continued interest in people wanting to start NPCs. 19 collections are withdrawing (24 in 2021), six of which are handing on plants to another collection though not all may come back as NPCs.
Another is likely to be dispersed among a local group and one has been widely shared within a plant society. Two collections accredited this
**----- Start of picture text -----**
New collections, proposals received
and withdrawals, 2016-2022
60
50
40
30
20
10
0
2016 2017 2018 2019 2020 2021 2022
New collections New proposals Withdrawn
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year are previously withdrawn collections that have been passed to a new holder. There are 3 new Dispersed collections. One is completely new and held across 3 sites including Birmingham Botanical
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PLANT HERITAGE Annual Report and Financial Statements for the year ended 31 October 2022
Garden. The other two are existing collections which have dispersed themselves with one other site to help secure the longevity of the collections.
## **Threatened Plants Programme**
The Threatened Plants Programme (TPP) tracks the locations and availability of garden cultivars and works out how rare or threatened they are. Information from the Threatened Plants Programme helps collection holders prioritise their sourcing and propagation.
Plant Guardians can now see if a plant has been assessed as Threatened by the TPP, by looking at the records in Persephone. This can be updated annually after the latest Plant Finder update. There are 580 Threatened taxa (782 plants) highlighted through this. We are in the middle of work to get this section of the database live on the website as part of the NLHF project - this will be a first step in publishing threat status of cultivars.
We received 2022 Plant Finder data in July which has been integrated and have just received 2021 data (for the year without a printed book) which is in progress.
Thirteen Threatened Plants reports have been written for collections accredited this year.
## **Plant Guardians®**
To preserve plants, it is essential that we keep them growing in gardens. Plant Heritage encourages members to take active part in conservation work by becoming a Plant Guardian. Through the scheme, rare plants are grown in multiple locations as an insurance against loss. Plant Heritage retains a record of plants in guardianship and encourages Plant Guardians to propagate the plants they are caring for and share them with other members via plant sales and the Plant Exchange
Since January 2022 we have had 596 plants recorded in the scheme, almost double the number from 2021. This has included some longer lists from keen new members to the scheme. 300 plants were withdrawn from the scheme – largely due to members not renewing their membership, or the plants becoming part of an NPC. There are currently 2,114 plants registered by 170 plant guardians. 44 have had a log-in to the new PG system on Persephone.
The yellow labels added to PG eligible plants at the Plant Exchange seems to have generated a few new people to the scheme. Encouraging the use of these labels at other PH events such as plant fairs would be a good opportunity to raise the profile of plant guardianship.
## **Plant Exchange 2023**
The best way to conserve rare plants is to propagate and share them. The Plant Exchange enables hard to find plants being cultivated and conserved by members around the country to be shared with other members. By distributing plants around the country, we can re-establish plants in danger of being lost and give members the chance to get hold of something rare or unusual. We encourage members to propagate these plants and pass them on, to help secure their future.
In 2022, the Plant Exchange was held as part of a member’s day at Renishaw Hall, in April. 18 groups (c72 individuals) took part, with 782 plants being offered. The number of plants offered and groups
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PLANT HERITAGE Annual Report and Financial Statements for the year ended 31 October 2022
participating was fewer than last year (23 groups and 1040 plants). With the reduction in number of active local groups we have taken steps to ensure members not represented by a local group/Plant Exchange coordinator can still participate. With this in mind, we have refreshed this page on the website with the aim of making the process clearer and encouraging more people to take part. We await the lists from the various areas for the 2023 exchange.
## **Objective 2: Develop and maintain good standards of curation for all plants held in our conservation schemes**
## **Coordinators**
This year two coordinators have stood down and one has joined. We have vacancies for Herts & Beds, Essex, East Midlands and Herefordshire. London and West Midlands are being temporarily covered by neighbouring counties. An article celebrating and extolling the joys of being a local coordinator went into the most recent Journal.
## **Persephone Utilisation**
It is important that we record the information gathered by National Collection Holders to create an enduring resource for the future. The use of the Persephone online recording system, which is the preferred method for recording the National Plant Collections, continued to grow and we now have 293 full National Plant Collections with records on the system covering nearly 55,000 accessions along with 75 Proposals (at various stages) and some Withdrawn (legacy) collections and Garden Collections. A further 19 full National Collections are expected to provide data shortly and their collections have been set up on Persephone in readiness. This will bring us to over 300 National Plant Collections recorded on Persephone.
A Persephone e-newsletter has recently been circulated and regular technical updates are circulated to users. A News Item about Persephone 2.0 appeared in the December issue of the RHS Plant Review.
The Persephone team has continued to offer Zoom support and training on a regular basis. Four face-toface workshops (two basic and two advanced) were run at the National Collection Holders Conference at Chester Zoo. A further four workshops are planned for 2023, in Yorkshire, Devon, Worcestershire and Sussex.
The Board would like to record its thanks to the whole working group for the hours they continue to give towards this project
## **Persephone 2.0 Development**
A number of developments have been completed in the last 12 months, including a facility to expand the size of maps on a tablet, allowing users to update accession locations in the field. There is also the facility to export data to Google Earth so that we can produce maps with plant names on location.
Work to make key data about the Plant Guardians plants visible on the Plant Heritage website is ongoing and a new Conservation module has been developed to allow users to check and record the threat status of plant species in their collections, using the IUCN Red List.
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PLANT HERITAGE Annual Report and Financial Statements for the year ended 31 October 2022
Due to interest from existing users in using Persephone to record their whole garden, not just their collection, a pilot project was undertaken to understand what would be involved in making the system available via a paid subscription. Initial feedback was positive.
## **Persephone for Subscribers**
Work to establish a subscription model for Persephone has continued with a number of large gardens starting to use the system.
## **National Lottery Heritage Fund (NLHF)**
The NLHF project started in June this year and has resulted in a very large response to our call for volunteers with 21 recruited and 5 additional contacts advised that they will be contacted if space becomes available. These have all received training and are starting work on uploading plant lists from Collections with the aim of getting as many as possible onto Persephone. They are not working directly with collections, but with the volunteer manager as the conduit. Four more face to face workshops are planned.
## **Objective 3: Influence and guide future work in the field of conservation of cultivated plants**
## **Collection Holder’s conference**
Collection Holder conference was held in November with 83 attendees, 53 of whom represented 90 collections and 19 proposed collections. There were 10 Collections Coordinators present.
## **External events/collaboration**
Plant Heritage staff presented our work at four external events this year: the International Symposium of the Korean National Arboretum, PlantNetwork Plant Records group, Craft Skills in Garden Conservation (organised by _Norges grønne fagskole,_ hosted by PlantNetwork) and the RHS Lily Group.
Plant Heritage is a partner on a project with Coventry University to support community tree nurseries. We will be paid to deliver workshops on recording and managing plant records.
## **Sharing guidance**
As part of the NLHF project, we will be publishing more of the Persephone help material on our website, plus any resources created as part of this project such as volunteer manuals will be published online.
## **Workshops**
In winter/spring 2022 we held 4 virtual workshops with 179 unique registrations. Topics covered were taxonomy, the work of ICRAs, plant health & biosecurity and plant import/exporting
The Persephone 2.0 switchover, in which collections from the “old” version were transferred to the new version, involved one focus group and 9 workshop sessions plus many 1:1s to get approx. 200 users familiar with the new system. As part of the Conference, workshops were held on Persephone (beginners
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PLANT HERITAGE Annual Report and Financial Statements for the year ended 31 October 2022
and advanced), plant photography and putting on a flower show display. There were 42 workshop spaces and 32 attendees (some did multiple sessions).
The workshop programme for 2023, will likely include taxonomy (online), library research, herbarium, photography, Persephone and growing media.
## **Objective 4: Align Plant Heritage with global thinking on sustainability, biodiversity, conservation and plant taxonomy**
We continue to participate in the UK Plant Genetic Resource (UKPGR) group and via this group, as of April 2022, we now have data from some apple collections listed in the European inventory of plant genetic resources (EURISCO).
Our peat statement is published on the website and our sustainability strategy is in progress.
We continue to facilitate Collection Holders working with the RHS on correcting and correct plant names, some becoming international registrars, and the TPP has collected 5,500 names to date which are additional to those in the RHS’ online names portal, for future collaboration.
## **Support for Collections**
There were 6 recipients of Plant Heritage bursaries in 2022, with projects including study visits to fellow Collection Holders, creating new interpretation panels and construction of heated propagation beds
## **Missing genera campaign**
The ‘Missing Genera’ campaign, launched in 2016, encourages people with a passion for plants to bring together a National Plant Collection of their own and join the Plant Heritage community in growing, sharing and saving plants.
The 2022 campaign highlighted: _Argyranthemum, Aruncus, Campanula, Filipendula, Festuca, Knautia, Pittosporum, Silene, Spiraea, Stachys, Vinca_ and _Zantedeschia._
Twelve genera highlighted through the campaign that now have National Plant Collections are _Achillea, Arisaema, Aeonium, Gingko_ , _Alcea, Eryngium, Tradescantia, Echinops, Verbena, Hoya, Cosmos_ and _Thalictrum_ .
## **Brickell Award**
Margaret and David MacLennan have been awarded the prestigious Brickell Award 2022 by Plant Heritage, for their _Galanthus_ (snowdrop) National Plant Collection®.
The Brickell Award recognises excellence in cultivated plant conservation and has been awarded to a different National Plant Collection Holder every year since 2003. Named after Plant Heritage’s founding member and current Vice-President Chris Brickell, it also celebrates the extensive and ongoing commitment, passion and research of National Plant Collection Holders.
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PLANT HERITAGE Annual Report and Financial Statements for the year ended 31 October 2022
This year, Margaret and David MacLennan’s National Plant Collection has been celebrated as ‘an outstanding example of bringing together a comprehensive collection, used to increase our knowledge and understanding of the genus’, according to the judging panel.
Their collection, located in Carlisle, Cumbria, is believed to be the largest systematic and publicly accessible collection in the UK with over 2,000 taxa.
The MacLennans were presented their Brickell Award by John Grimshaw, Director at The Yorkshire Arboretum at RHS Hampton Court Palace Garden Festival on Monday 4th July.
Margaret and David have also built an extensive network of fellow snowdrop enthusiasts throughout the UK, Europe and North America, and are pivotal members of the Plant Heritage North West group. They have created a comprehensive archive of high-quality images which are shared for identification purposes, with specialist groups and national publications, and also for teaching purposes.
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PLANT HERITAGE Annual Report and Financial Statements for the year ended 31 October 2022
## **Raising Public Awareness of the Need for Plant Conservation**
By letting others know about what we do, we can gain their support for plant conservation, so Plant Heritage is actively engaged in sharing expertise. We continue to produce our in-print publications as we increase our presence on social media, and we exhibit at many local and national shows.
## **Membership and Volunteers**
Membership decreased by 3.2% to 3,355 this year, reversing the small increase we saw last year. We have recruited 275 new members this year (444 last year) and the loss of members this year is lower than the average for the last 10 years. Recruitment is testament to
- the efforts of our groups to hold events and plant fairs in the summer and to keep in touch,
- a strong programme of virtual talks for both members and the public
- the wider awareness of the activities of Plant Heritage, through publicity both locally and centrally, and by press and social media coverage
- plus possibly a reflection of the increased interest in plants and gardening during the pandemic
Members are usually encouraged to participate in the activities of their local Group, of which there are 28 across the UK. These groups are run by volunteer committees who put in a tremendous amount of effort to organise interesting activities for their members and raise funds for the charity. Groups have cautiously restarted their programmes of talks (some as hybrid events), plant fairs, visits and open days, which resulted in local group membership recruitment.
The Board is extremely grateful to each and every volunteer for the time and resources they give so generously to the charity. Their value comes from the skills, experience and support provided by them, whether it is the direct help they give to the staff, or the Collections Coordinators who play such an important role with the National Collection Holders. Volunteers are also vital to the success of all local group activities and provide the manpower needed to support activities such as shows and our seed shop.
## **Related Parties**
The charity has two affiliated groups (Isle of Man and Guernsey) that share the same objectives as Plant Heritage, who generously support our work. The charity also has links with the Wiltshire Gardens Trust who also support our work, and the Irish Garden Plants Society.
## **Publications, Shows and Campaigns**
## **Website**
The new website continues to promote and facilitate interest in Plant Heritage, particularly in the missing genera campaign, finding out about National Collections and forthcoming events.
## **Annual Directory**
In 2022 we published a supplement to the annual Directory of National Plant Collections 2021. This supplement listed all National Plant Collections by county and full details of new collections accredited in
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PLANT HERITAGE Annual Report and Financial Statements for the year ended 31 October 2022
2022 This is issued free to members, but the information can also be accessed on our website so is freely available to the general public. We encourage members and the public to visit the National Collections to see for themselves the conservation efforts of the Collection Holders, and to see the wide range of plants that are being conserved. We thank all our National Collection Holders for opening their collections to the public. All collections are accessible to visitors whether by appointment, through specific open days, or business open days.
## **The Journal**
We published two issues of The Journal with a continued focus on the work of Collection Holders undertaking conservation in action and how education in the widest sense is at the heart of what we do. We are grateful for the continuing work of our editor Clare Hogan in delivering this publication.
## **E-newsletters**
In 2022 we sent 6 e-newsletters (3 focussed on member news and 3 focussed on news for Collection Holders with additional specific event focused e-newsletters, to keep our membership to date with news and events; and collection holders informed on legal, policy and regulatory matters.
## **Shows**
At RHS Chelsea Flower Show 2022 we presented an educational display ‘What is your plant passion?’ in the Discovery Zone, focussing on the research of four scientific or historical National Plant Collections: _Lavandula_ by Dr Simon Charlesworth at Downderry Nursery, _Lathyrus_ by Roger Parsons, _Euphorbia_ by Oxford Botanic Gardens, and _Iris_ bred by Sir Michael Foster, by Lucy Skellorn. The 2021 missing genera was highlighted too. We were delighted to be awarded an RHS Gold Medal and the award for the best display in the Discovery Zone. Thank you to all the National Collection Holders involved for their contributions.
At RHS Hampton Court Garden Festival the Plant Heritage zone included displays of _Cosmos_ by Jonathan Sheppard, _Astilbe_ by Marwood Hill Gardens, _Hemerocallis_ by Paul Harris, _Hosta_ (small and miniature) by Jonathan Hogarth, _Rubus_ by Barry Clarke, the Sir Harold Hillier Collections. The Threatened Plant of the Year competition was featured, with the Plant Heritage Seed Shop raising funds through donations to support our conservation work. Thank you to all the volunteers who helped at this show and to members who donated seed.
We thank the RHS for their support at these shows.
## **Regional Shows and local plant fairs**
Regional shows and local plant fairs were held again in 2022, successfully raising funds in support of Plant Heritage. The North West Group, working with the Bridgewater team started a new plant fair at RHS Bridgewater in April. We thank all the local Groups and the volunteers involved in presenting these events.
## **Seed Shop**
The Plant Heritage Seed Shop was a great success in 2022 raising money from donations, whilst encouraging more people to grow plants from seed at the RHS Hampton Court Garden Festival, and RHS Chelsea Flower Show, in the online shop and at other plant fairs around the country.
17
PLANT HERITAGE Annual Report and Financial Statements for the year ended 31 October 2022
## **Threatened Plant of the Year Competition**
The Threatened Plant of the Year competition was run for the third year and the judging carried out at the RHS Hampton Court Palace Garden Festival. The competition, established in 2020, aims to highlight the message that cultivars can be lost if not actively grown. A secondary aim will be to attempt the reintroduction of winners and those shortlisted plants where possible. 12 entries were shortlisted and published on our website. _Paeonia_ ‘Gleam of Light’ _,_ was the judges’ winner. Both _Rosa_ ‘Sir Winston Churchill’ and _Aeonium arboreum_ 'Albovariegatum' were the joint winners of the public vote.
## **Virtual talks programme**
We continued to hold virtual zoom talks during the winter season and will plan to continue in 2023. Such talks help highlight the invaluable work of National Collection Holders whilst sharing knowledge and experience with our members.
## **Shows and talks plans for 2022**
In 2023 we plan a 45th sapphire anniversary display at our usual Plant Heritage zone at RHS Hampton Court Palace Garden Festival, to include a display of the Threatened Plant of the Year competition and displays by a number of collection holders.
We plan to hold a Members Day & Plant Exchange, on 22 April 2023 at The Wills Conference Centre in Bristol, plus a 45[th] celebration day on 27[th] September 2023 at the Hilltop at RHS Wisley Gardens.
## **Social media**
Our website www.plantheritage.org.uk continues to be the main way we provide online information about the National Plant Collections around the country, how to apply for a collection or register a Plant Guardian, and also information about our 27 regional groups, 4 areas with local representatives, affiliated groups and their activities.
Plant Heritage’s social media presence is through Twitter, Facebook and Instagram.
The Plant Heritage e-newsletters keep members and others informed of news and events and encourage the public to visit National Collections and get involved in conservation. Meanwhile Twitter, Instagram and Facebook continue to be used to engage the general public and horticulturalists through promoting an understanding of the diversity of garden plants and the need for conserving them.
## **Press coverage**
Over the last reporting year (November 2021 – October 2022), an estimated 217 items* of media coverage have been generated, with an estimated potential audience reach of over 323 million*. This exceeds last year’s 190 items and audience reach of 245 million.
The breakdown (which includes regional, national, and gardening media outlets) is as follows:
- 33 broadcast interviews
- 25 regional newspaper articles or features
- • 70 magazine articles or features
- 89 online articles or features
18
PLANT HERITAGE Annual Report and Financial Statements for the year ended 31 October 2022
Of the 65 items marked as pending, 25 are highly likely to have been published as images and/or more information was sent to the interested outlet. Journalists have been asked to share a PDF of their article but without these, and without media monitoring, these 25 items remain as pending.
A new coverage log has been created for November 2022 – October 2023, which so far contains 12 items. This includes two about the June NPCs (aconites), six about the September NPCs (historic estates) and an additional 21 pending items which are due to be published in the coming months.
*These figures are a conservative estimate as there is no formal media monitoring in place.
## **Stories promoted since September 2022**
- **June NPCs (poisonous aconites focus)** : This PR has been picked up six times to date, including BBC Gardeners’ World, Country Life and Hertfordshire Life magazines, a half page spread in local paper My Kings News and online via HortWeek, Living Herts and Gardens Illustrated. The latter was a bespoke aconite growing guide written by NPC Holder Melanie Domb. Pending interest includes Garden Answers and RHS The Plant Review.
- **September NPCs (historic estates):** Six items have been published so far, including Country Life, The English Garden US and HortWeek. 11 items are pending including horticultural outlets Garden Answers and Which? Gardening, and regional outlets Exeter Living magazine, the Mid Devon Advertiser and BBC Radio Devon.
- **TPotY 2023:** This PR was issued in November and targeted long lead outlets who hopefully will publish an article when the competition is launched next spring. Interested outlets so far include Gardens Illustrated, Scottish Gardener, Garden Design Journal, Scottish Field, Garden Answers and BBC Gardeners’ World magazines.
19
PLANT HERITAGE Annual Report and Financial Statements for the year ended 31 October 2022
## **Treasurer’s Financial Review**
This year has been one of getting back to normal with more national collections awarded and Groups being able to carry out more plant fairs and fundraising events. We have also had a successful year financially, thanks again to strong legacy income. Overall income was £498,189 (£410,095 in 2021) and expenditure was £392,776 (£341,747 in 2021). The net surplus for the year was therefore £105,413 compared to a net surplus of £68,348 in 2021.
## **Incoming resources**
Following two very successful years for Income from Donations and Legacies, 2022 went even higher with income of £222,868 compared with £156,312 in 2021. This is an exceptional result which was an exceptional year including income from legacies of £160,686 (2021: £71,603). Income from legacies is difficult to predict but the strong income over the last three years has helped Plant Heritage to overcome the challenges of COVID, invest in our future and provide a sound financial platform. With business returning to normal through the year, income from charitable activities (Membership, Shows, Educational Meetings and Events) increased to £254,109 which is a 7% increase on the prior year total of £237,796).
## **Resources expended**
Plant Heritage spent a total of £392,776 (£341,747 in 2021) on Charitable Activities, Fundraising and Governance in 2022, reflecting the return to normal activities. Charitable expenditure, including on plant conservation was £368,377 (2021: £299,657). The costs of generating funds was £24,399 (£42,090 in 2021).
## **Intangible fixed assets**
Intangible fixed assets include the cost of website development work as well as the costs of development of Persephone 2.0. The total value of intangible fixed assets at the end of the year was £90,848 with a further £36,788 added in the year. The Trustees regularly review the value of intangible fixed assets as well as other fixed assets to the business on a regular basis.
## **Reserves policy**
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 six months general operating costs, including salaries. The Trustees consider 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. This level of reserves has been maintained throughout the year and ended the year with £370,043 in the general fund. There are a further £267,532 of reserves designated towards specific purposes. Within the designated funds for specific purposes there are reserves of £30,000 towards the development of a new CRM and other necessary IT expenditure, £15,000 towards the costs of a future office move, and a £60,000 risk reserve to provide a cushion against possible future sudden changes in the Charity’s operating environment like that presented by the COVID-19 pandemic.
## **Going Concern**
After the challenges of COVID-19 during 2020 and 2021, this financial year has seen a return to normal and it has also been a financially successful year for Plant Heritage. Given this we consider our operations to be sustainable and that there is an optimistic outlook with no material uncertainty.
20
PLANT HERITAGE Annual Report and Financial Statements for the year ended 31 October 2022
The Charity has a healthy reserves position and has met its free reserves target and has also put aside designated funds to mitigate the risks of any similar sudden future change to the Charity’s operating environment. The Charity also carefully manages its working capital position and maintains a healthy cash position.
The Trustees have also considered the Charity's plans including investment in Persephone 2.0 for 2023 and are of the view that the level of net current assets and liquid funds are sufficient to ensure future operations and that the Charity is a going concern.
21
PLANT HERITAGE Annual Report and Financial Statements for the year ended 31 October 2022
## **Fundraising Activities**
## **Donations and Sponsorships**
Plant Heritage is indebted to its supporters, sponsors, and advertisers – we thank them all for their generous support and in particular:
Griffin Glasshouses Johnsons Seeds Burpee Europe Ltd Melcourt Industries Ltd
Plant Heritage gratefully acknowledges grants and donations from the following charitable trusts and foundations, which help to support our core conservation work as well as the Threatened Plants Programme, National Collection Holder and membership workshops, the Plant Guardians scheme, and our Persephone development work.
Anson Charitable Trust Hawthorne Charitable Trust Mrs A A Clutterbuck’s Charitable Trust PF Charitable Trust Sir Jeremiah Colman Gift Trust Tanner Trust William Dean Trust
## **Income from legacies**
We received income from 4 legacies this year, from members. We would like to express our gratitude to Rosemary Day, Sylvia Wyle, Dr Alison Ross and the estate of Joan Tolley for helping us to save our cultivated plants for future generations.
## **Corporate Members**
We are grateful for the continued support of our Gold Corporate Members in 2022: Barton Grange Garden Centre Shanly Homes
We are also grateful for the continued support of our Bronze Corporate supporters:
Arboricultural Association Floral Tours Bayntun Flowers Griffin Glasshouses Broadband UK Johnsons Seeds Broadband Providers Melcourt Industries Ltd Brother UK Olympian Garden Buildings Canonteign Falls Serenata Flowers Capital Gardens Ltd Whatley Manor Crafty Plants Woottens of Wenhaston Doddington Place Gardens XY Workwear
22
PLANT HERITAGE Annual Report and Financial Statements for the year ended 31 October 2022
## **Transfers from Groups**
We continue to be very grateful for the generosity and creativity of our groups who continue to be focused on engaging with Plant Heritage members and raising funds for our work. All our Groups have responded very well to the post-COVID “new normal”.
The charity recognises the commitment and hard work put in by the members of the area groups who fundraise throughout the year and generously pass these contributions on to support the core work of the charity. In all, Groups transferred £61,867 (2021: £21,026) to Central Office. Incoming resources of the Groups increased to £104,599 from £67,958.
Plant Heritage is also grateful to its affiliated groups in Guernsey and Manx, and the Wiltshire Gardens Trust who provide financial support.
23
PLANT HERITAGE Annual Report and Financial Statements for the year ended 31 October 2022
## **Structure, Governance and Management**
Plant Heritage is a company limited by guarantee and is governed by its Memorandum and Articles of Association, adopted on 2 February 1988, amended in April 2004, April 2010 and July 2018.
## **Directors and Trustees**
The Board of Trustees are responsible for the overall governance of the charity. The Trustees are also the Directors of the Limited Company. Trustees are appointed by the membership at the Annual General Meeting (AGM). At each AGM, one-third of the directors must retire from office. The directors to retire by rotation must be those who have been longest in office since their last appointment. A director must retire after serving a total of eight years, consecutive or otherwise.
|Mrs Cecilia Bufton|Chairman
Appointed 5thOctober 2017, re-appointed 4thMay 2019, reappointed
28th April2022|
|---|---|
|Mr James Muir Marshall|Vice-Chairman
Appointed 18 April 2018, re-appointed 2ndMay 2020, reappointed 28th
April 2022|
|Mr Gareth Morgan|Treasurer
Appointed10th July2020, confirmed17th April2021|
|Mrs Catherine Penny|Appointed 5 October 2017, re-appointed 2ndMay 2020, re-appointed
28thApril 2022|
|Mrs Emma Crawforth|Appointed 26thJuly2018,re-appointed 17thApril 2021|
|Mrs SallyNex|Appointed 26thJuly2018,re-appointed 17thApril 2021|
|Ms Helen Triggs|Appointed 4thMay 2019, re-appointed 17thApril 2021, resigned 21st
February2023|
|Ms Emma Fontaine|Appointed 2ndMay2020,resigned 22ndFebruary2022|
|Mr Adrian Stones|Appointed 16thDecember 2020,confirmed 17thApril 2021|
|Ms Phoebe Bracken|Appointed 17thApril 2021,resigned 25thSeptember 2022|
|Mrs MandyLloyd|Appointed 17thAugust 2021|
|Ms Kavita Kapoor|Appointed 14thSeptember 2022|
|Mr Jonathan Sheppard|Appointed 13thDecember 2022|
The Board met formally on four occasions to discuss the management of the charity.
## **Governance changes**
Plant Heritage held its 2022 AGM virtually and plans to do so again in 2023. Members are able to vote either in person during the meeting, by mail (email or post) or by proxy.
## **Risk Management**
Plant Heritage Trustees have considered the major risks to which the charity is exposed and review these at least annually through a documented risk register. Trustees are satisfied that established procedures are sufficient to manage and mitigate those risks.
## **Public benefit**
Plant Heritage conserves cultivated plants. Trustees have paid due regard to the Charity Commission guidance on public benefit in deciding how to pursue our objectives. Our strategy details how we carry out our work and how we engage with the public.
24
Annual Report and Financial Statements for the year ended 31 October 2022
## PLANT HERITAGE
## **Committees and Working Groups**
## **Finance Committee (FC)**
_Meetings every two months_ Responsible for finance
- Helen Moorcraft (Chair)
- Gareth Morgan
- Cecilia Bufton
## **Conservation Committee (CC)**
_Meetings three times a year_ Development of Conservation Strategy and delivery of associated programmes and activities
- Jim Marshall (Chair)
- Emma Crawforth (Vice Chair)
## **Membership & Supporters Committee**
## **(MSC** )
_Meetings three times a year_
Development of membership strategies and delivery of advice, support, and guidance to Groups
- Simon Toomer
- Tim Upson
- Anne Tweddle
- Rosie Yeomans
- Catrina Fenton
- Chris Clennett
- Catherine Penny (Chair)
- Penny Ross
- • Rosemary Buisseret • Maddy Ward • Linda Eggins
- Rhona Frayne
## **Plant Collections Committee (PCC)**
_Meetings four times a year_
Accreditation of National Plant Collections
- Tim Upson (Chair)
- Jonathan Webster (Vice-Chairman)
- Chris Clennett
## **Persephone Working Group (PWG)**
## _Meetings up to four times a year_
- Doug Smith (Chair)
- David Ross
- Penny Ross
- • Barry Clarke • Gary Firth
- Kevin Hobbs
- Ross Kerby
- Rosie Yeomans
- Gary Firth
- • Matthew Biggs • Chris Trimmer • Chris Bird
- Dawn Edwards
## **Governance & People Committee (GPC)**
Governance, compliance, processes, policies, and guidelines. Trustee appointments & HR issues _Meetings four times a year_
- Margaret Headen
- • Helen Triggs
- Adrian Stones
- Jim Marshall
25
PLANT HERITAGE Annual Report and Financial Statements for the year ended 31 October 2022
## **Staffing**
The headcount at the end of October 2022 was 6.21 full time posts (including 1 post funded by the National Heritage Lottery Fund). The Board of Trustees wish to thank all the members of staff for their expertise, loyalty, resourcefulness, and commitment to Saving Garden Plants.
## **Business Plan 2023**
## **Conservation**
1. Increase the number of cultivated plants conserved
2. Develop and maintain good standards of curation
3. Inform and engage others with our conservation work
4. Influence global thinking on issues related to plant conservation
## **Membership & Supporters**
5. Grow the membership of Plant Heritage
6. Develop programmes to raise funds from supporters
7. Improve and expand internal communication channels
## **Finance & Fundraising**
8. Oversee financial management
9. Develop a fundraising strategy to ensure Plant Heritage has sufficient income to achieve its charitable aims
## **Governance and People**
10. Oversee the appointment of Trustees and the operation of committees and working groups
11. Ensure that Plant Heritage systems, processes and data management are maintained to a good standard
12. Advise on governance, appointments and operation of national office and local groups
## **External Communications**
13. Inform and engage audiences with our work, with a view to increasing membership, donations and support by providing information across a wide range of media
26
PLANT HERITAGE Annual Report and Financial Statements for the year ended 31 October 2022
## **Statement of Trustees’ Responsibilities**
Company law requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of the surplus or deficit for that period. In preparing these financial statements, the Trustees have in their opinion:
- selected suitable accounting policies and then applied them consistently;
- made judgements and estimates that are reasonable and prudent;
- ensured that the applicable accounting standards have been followed; and
- prepared the financial statements on the going concern basis.
The Trustees have been responsible for keeping proper accounting records which disclose, with reasonable accuracy at any time, the financial position of the charity and which have enabled them to ensure that the financial statements comply with the Companies Act 2006. They have also been responsible for the safeguarding of the assets of the charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Statement of Disclosure of Information to Independent Examiner**
So far as the Trustees are aware, there is no relevant information of which the Charity’s Independent Examiner has not been informed.
Approved by the Board of Trustees on 27 March 2023 and signed on their behalf by:
**Trustee and Chairman** Mrs Cecilia Bufton
**Trustee and Treasurer** Mr Gareth Morgan
27
## **PLANT HERITAGE**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PLANT HERITAGE**
I report to the trustees on my examination of the financial statements of Plant Heritage (the charity) for the year ended 31 October 2022.
## **Responsibilities and basis of report**
As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 (the 2005 Act), the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006 (the 2006 Act). You are satisfied that the financial statements of the charity are not required by charity or company law to be audited and have chosen instead to have an independent examination.
Having satisfied myself that the accounts of the charity 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 the charity’s accounts carried out under section 44 (1) ( c) of the 2005 Act and section 145 of the Charities Act 2011 (the 2011 Act) . In carrying out my examination I have followed the requirements of Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended) and all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
Since the charity is required by company law to prepare its accounts on an accruals basis and is registered as a charity in Scotland your examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 (as amended). I confirm that I am qualified to undertake the examination because I am a member of t he Association of Chartered Certified Accountants , which is one of the listed bodies.
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 that in any material respect:
- 1 accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act and Regulation 4 of the 2006 Accounts Regulations; or
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the accounting requirements of Regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended) and 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 financial statements 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 financial statements to be reached.
Frances Wilde FCCA DChA
Warner Wilde Chartered Certified Accountants 4 Marigold Drive Bisley Surrey, GU24 9SF
Dated 25 April 2023
- 28 -
## **PLANT HERITAGE**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** _**FOR THE YEAR ENDED 31 OCTOBER 2022**_
|**Current financial year**
**Unrestricted Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**general d esignated**
**2022**
**2022**
**2022**
**Notes**
**£**
**£**
**£**
**Income from:**
Donations and legacies
**3**
181,960
2,847
38,061
Charitable activities
**4**
161,131
92,978
-
Total other trading activities
**5**
10,454
8,708
-
Investments
**6**
1,984
66
-
**Total income**
355,529
104,599
38,061
**Expenditure on:**
Raising funds
Costs of generating donations and
legacies
**7**
24,399
-
-
Charitable activities
Membership and Shows
**8**
43,493
-
485
Educational Activities
**8**
63,593
58,451
4,323
Plant Conservation
**8**
160,458
1,040
36,534
**Total charitable expenditure**
267,544
59,491
41,342
**Total resources expended**
291,943
59,491
41,342
Gross transfers between funds
61,867
(61,867)
-
**Net income/(expenditure) for the year/**
**Net movement in funds**
125,453
(16,759)
(3,281)
Fund balances at 1 November 2021
244,590
284,291
30,685
**Fund balances at 31 October 2022**
370,043
267,532
27,404|**Total**
**2022**
**£**
222,868
254,109
19,162
2,050
498,189
24,399
43,978
126,367
198,032
368,377
392,776
-
105,413
559,566
664,979|Total
2021
**£**
156,312
237,796
13,996
1,991
410,095
42,090
38,834
107,640
153,183
299,657
341,747
-
68,348
491,218
559,566|
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
- 29 -
## **PLANT HERITAGE**
## **STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT** _**FOR THE YEAR ENDED 31 OCTOBER 2022**_
|**Prior financial year**
**Unrestricted Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**general d esignated**
**2021**
**2021**
**2021**
**Notes**
**£**
**£**
**£**
**Income from:**
Donations and legacies
**3**
98,002
4,024
54,286
Charitable activities
**4**
175,264
62,532
-
Total other trading activities
**5**
12,611
1,385
-
Investments
**6**
1,974
17
-
**Total income**
287,851
67,958
54,286
**Expenditure on:**
Raising funds
Costs of generating donations and legacies
**7**
42,090
-
-
Charitable activities
Membership and Shows
**8**
32,624
-
6,210
Educational Activities
**8**
73,903
33,241
496
Plant Conservation
**8**
101,691
4,463
47,029
**Total charitable expenditure**
208,218
37,704
53,735
**Total resources expended**
250,308
37,704
53,735
**Net incoming/(outgoing) resources before**
**transfers**
37,543
30,254
551
Gross transfers between funds
(3,974)
3,974
-
**Net income/(expenditure) for the year/**
**Net movement in funds**
33,569
34,228
551
Fund balances at 1 November 2020
211,021
250,063
30,134
**Fund balances at 31 October 2021**
244,590
284,291
30,685|**Total**
**2021**
**£**
156,312
237,796
13,996
1,991
410,095
42,090
38,834
107,640
153,183
299,657
341,747
68,348
-
68,348
491,218
559,566|
|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
- 30 -
## **PLANT HERITAGE**
## **BALANCE SHEET**
## _**AS AT 31 OCTOBER 2022**_
|**Notes**
**Fixed assets**
Intangible assets
**13**
Tangible assets
**14**
**Current assets**
Debtors
**15**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**16**
Net current assets
**Total assets less current liabilities**
**Creditors: amounts falling due after**
**more than one year**
Deferred income
**17**
**Net assets**
**Income funds**
Restricted funds
**19**
Unrestricted funds
Designated funds
**20**
General unrestricted funds|**2022**
**£**
27,000
581,506
608,506
(33,848)
5,992
267,532
370,043|**£**
90,848
5,465
96,313
574,658
670,971
(5,992)
664,979
27,404
637,575
664,979|**2021**
**£**
16,593
494,336
510,929
(29,443)
7,342
284,291
244,590|**£**
77,930
7,492
85,422
481,486
566,908
(7,342)
559,566
30,685
528,881
559,566|
|---|---|---|---|---|
- 31 -
## **PLANT HERITAGE**
## **BALANCE SHEET (CONTINUED)**
## _**AS AT 31 OCTOBER 2022**_
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 October 2022.
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.
The financial statements were approved by the Trustees on 27 March 2023
.............................. Mr G Morgan **Trustee**
## **Company registration number 2222953**
- 32 -
## **PLANT HERITAGE**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 OCTOBER 2022**_
## **1 Accounting policies**
## **Charity information**
Plant Heritage is a private company limited by guarantee incorporated in England and Wales. The registered office is 12 Home Farm, Loseley Park, Guildford, Surrey, GU3 1HS.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, 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 a mounts 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.
## **1.2 Going concern**
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.
## **1.3 Charitable funds**
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.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
## **1.4 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
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.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
- 33 -
## **PLANT HERITAGE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2022**_
## **1 Accounting policies**
## **(Continued)**
## **1.5 Expenditure**
A liability is recognised when either a constructive or legal obligation is identified. Central costs are apportioned between costs of generating funds and charitable activities on the basis of the specific activities of members of staff. Irrecoverable VAT is allocated to the same expenditure heading as the cost to which it relates. Basic financial liabilities are recognised at transaction cost.
## **1.6 Intangible fixed assets other than goodwill**
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.
Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.
Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Website 8 Years Straight Line Persephone intangibles 4 years straight line
## **1.7 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Plant and machinery 4 Years Straight Line Computers 4 Years Straight Line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities .
## **1.8 Impairment of fixed assets**
At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any ) .
## **1.9 Cash and cash equivalents**
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.
- 34 -
## **PLANT HERITAGE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2022**_
## **1 Accounting policies**
## **(Continued)**
## **1.10 Financial instruments**
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ 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**_
Basic financial assets, which include debtors 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**_
Basic financial liabilities, including creditors 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 p aymen ts 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 creditors 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 creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity ’s contractual obligations expire or are discharged or cancelled.
## **1.11 Employee benefits**
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.
## **1.12 Retirement benefits**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
- 35 -
## **PLANT HERITAGE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2022**_
## **2 Critical accounting estimates and judgements**
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.
- 36 -
## **PLANT HERITAGE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2022**_
## **3 Donations and legacies**
|**Unrestricted Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**general d esignated**
**2022**
**2022**
**2022**
**£**
**£**
**£**
Donations and gifts
21,274
2,847
9,000
Legacies receivable
160,686
-
-
Grants
-
-
29,061
181,960
2,847
38,061|**Total**Unrestricted Unrestricted
Restricted
funds
funds
funds
general
d esignated
**2022**
2021
2021
2021
**£**
£
£
£
33,121
26,399
4,024
54,286
160,686
71,603
-
-
29,061
-
-
-
222,868
98,002
4,024
54,286|Total
2021
£
84,709
71,603
-
156,312|
|---|---|---|
- 37 -
## **PLANT HERITAGE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2022**_
## **4 Charitable activities**
|**Membership**
**and Shows**
**Educational**
**Meetings and**
**Events held by**
**Area Groups**
**2022**
**2022**
**£**
**£**
Sales within charitable
activities
152,692
101,417
Analysis by fund
Unrestricted funds -
general
152,692
8,439
Unrestricted funds -
designated
-
92,978
152,692
101,417|**Total**
**2022**
**Membership**
**and Shows**
**Educational**
**Meetings and**
**Events held by**
**Area Groups**
**2021**
**2021**
**£**
**£**
**£**
254,109
150,101
87,695
161,131
150,101
25,163
92,978
-
62,532
254,109
150,101
87,695|**Total**
**2021**
**£**
237,796
175,264
62,532
237,796|
|---|---|---|
## **5 Total other trading activities**
|**Unrestricted Unrestricted**
**funds**
**funds**
**general d esignated**
**2022**
**2022**
**£**
**£**
Advertising, publications,
sponsorship and trading
10,454
-
Fundraising events
-
8,708
Total other trading
activities
10,454
8,708
**Investments**
**Unrestricted Unrestricted**
**funds**
**funds**
**general d esignated**
**2022**
**2022**
**£**
**£**
Interest receivable
1,984
66|**Total**Unrestricted Unrestricted
funds
funds
general
d esignated
**2022**
2021
2021
**£**
£
£
10,454
12,611
-
8,708
-
1,385
19,162
12,611
1,385
**Total**Unrestricted Unrestricted
funds
funds
general
d esignated
**2022**
2021
2021
**£**
£
£
2,050
1,974
17|Total
2021
£
12,611
1,385
13,996
Total
2021
£
1,991|
|---|---|---|
## **6 Investments**
- 38 -
## **PLANT HERITAGE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2022**_
## **7 Raising funds**
||**Unrestricted**|Unrestricted|
|---|---|---|
||**funds**|funds|
||**general**|general|
||**2022**|2021|
||**£**|£|
|Costs of generating donations and legacies|||
|Staging fundraising events|2,752|69|
|Staff costs|12,055|23,023|
|Depreciation and impairment|2,459|3,466|
|Support costs|7,133|15,532|
|Costs of generating donations and legacies|24,399|42,090|
||24,399|42,090|
- 39 -
## **PLANT HERITAGE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2022**_
## **8 Charitable activities**
|**Membership**
**and Shows**
**Educational**
**Activities**
**Plant**
**Conservation**
**2022**
**2022**
**2022**
**£**
**£**
**£**
Staff costs
20,618
20,618
98,159
Depreciation and impairment
4,235
4,235
16,395
Other charitable expenditure
6,140
87,399
32,177
30,993
112,252
146,731
Grant funding of activities (see note 9)
-
1,035
1,040
Share of support costs (see note 10)
12,190
12,285
47,555
Share of governance costs (see note 10)
795
795
2,706
43,978
126,367
198,032
**Analysis by fund**
Unrestricted funds - general
43,493
63,593
160,458
Unrestricted funds - designated
-
58,451
1,040
Restricted funds
485
4,323
36,534
43,978
126,367
198,032|**Total**
**2022**
**Membership**
**and Shows**
**Educational**
**Activities**
**Plant**
**Conservation**
**2021**
**2021**
**2021**
**£**
**£**
**£**
**£**
139,395
20,150
20,150
84,562
24,865
3,029
3,029
6,041
125,716
775
69,102
24,635
289,976
23,954
92,281
115,238
2,075
-
365
8,040
72,030
13,359
13,473
26,872
4,296
1,521
1,521
3,033
368,377
38,834
107,640
153,183
267,544
32,624
73,903
101,691
59,491
-
33,241
4,463
41,342
6,210
496
47,029
368,377
38,834
107,640
153,183|**Total**
**2021**
**£**
124,862
12,099
94,512
231,473
8,405
53,704
6,075
299,657
208,218
37,704
53,735
299,657|
|---|---|---|
- 40 -
## **PLANT HERITAGE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2022**_
## **9 Grants payable**
|**Educational**
**Activities**
**Plant**
**Conservation**
**2022**
**2022**
**£**
**£**
Grants to institutions:
Other
-
1,040
Grants to individuals
1,035
-
1,035
1,040
**Support costs**
**Support**
**costs**
**Governance**
**costs**
**£**
**£**
Staff costs
24,651
-
Office running costs
54,513
-
Independent
Examination and
Accounts Preparation
-
3,948
Other governance costs
including meetings and
travelling
-
348
79,164
4,296
Analysed between
Fundraising
7,133
-
Charitable activities
72,030
4,296
79,163
4,296||**Total**
**2022**
Educational
Activities
Plant
Conservation
2021
2021
**£**
£
£
1,040
-
8,040
1,035
365
-
2,075
365
8,040
**2022**
Support
costs
Governance
costs
**£**
£
£
24,651
-
-
54,513
69,236
-
3,948
-
3,859
348
-
2,216
83,460
69,236
6,075
7,133
15,532
-
76,326
53,704
6,075
83,459
69,236
6,075|Total
2021
£
8,040
365
8,405
2021
£
-
69,236
3,859
2,216
75,311
15,532
59,779
75,311|
|---|---|---|---|
|||||
|||||
## **10 Support costs**
In the 2021 accounts, 'office running costs' included administrative staff costs, which have been split out to 'staff costs' in 2022.
## **11 Trustees**
None of the trustees (or any persons connected with them) received any remuneration during the year .
None (2021: none) incurred £nil (2021: £nil) travelling expenses.
- 41 -
## **PLANT HERITAGE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2022**_
## **12 Employees**
The average monthly number of employees during the year was:
|Fundraising
Plant Conservation
Membership
Finance and admin
Total
**Employment costs**
Wages and salaries
Social security costs
Other pension costs|**2022**
**Number**
1
4
1
1
7
**2022**
**£**
160,211
7,921
7,969
176,101|**2021**
**Number**
1
3
1
1
6
**2021**
**£**
155,172
7,689
7,711
170,572|
|---|---|---|
9 (2021: 8) part time employees equate to 6.21 (2021: 5.5 ) full time staff.
There were no employees whose annual remuneration was more than £60,000.
## **13 Intangible fixed assets**
|**Cost**
At 1 November 2021
Additions - internally developed
At 31 October 2022
**Amortisation and impairment**
At 1 November 2021
Amortisation charged for the year
At 31 October 2022
**Carrying amount**
At 31 October 2022
At 31 October 2021|**Website**
**Persephone**
**intangibles**
**£**
**£**
59,337
41,490
-
36,788
59,337
78,278
18,029
4,869
7,417
16,452
25,446
21,321
33,891
56,957
41,309
36,621|**Total**
**£**
100,827
36,788
137,615
22,898
23,869
46,767
90,848
77,930|
|---|---|---|
- 42 -
## **PLANT HERITAGE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2022**_
|**14**
**Tangible fixed assets**
**Plant and**
**machinery**
**Computers**
**£**
**£**
**Cost**
At 1 November 2021
659
13,233
Additions
-
1,429
At 31 October 2022
659
14,662
**Depreciation and impairment**
At 1 November 2021
71
6,329
Depreciation charged in the year
165
3,291
At 31 October 2022
236
9,620
**Carrying amount**
At 31 October 2022
423
5,042
At 31 October 2021
588
6,904
**15**
**Debtors**
**2022**
**Amounts falling due within one year:**
**£**
Trade debtors
6,352
Other debtors
14,899
Prepayments and accrued income
5,749
27,000
**16**
**Creditors: amounts falling due within one year**
**2022**
**Notes**
**£**
Other taxation and social security
3,564
Deferred income
**17**
22,339
Trade creditors
1,039
Other creditors
149
Accruals
6,757
33,848|**Total**
**£**
13,892
1,429
15,321
6,400
3,456
9,856
5,465
7,492
**2021**
**£**
4,946
3,806
7,841
16,593
**2021**
**£**
2,766
14,831
5,907
887
5,052
29,443|
|---|---|
- 43 -
## **PLANT HERITAGE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2022**_
## **17 Deferred income**
|Other deferred income
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities
Non-current liabilities
Movements in the year:
Deferred income at 1 November 2021
Released from previous periods
Resources deferred in the year
Deferred income at 31 October 2022|**2022**
**2021**
**£**
**£**
28,331
22,173
**2022**
**2021**
**£**
**£**
22,339
14,831
5,992
7,342
28,331
22,173
22,173
22,406
(6,613)
(18,018)
12,771
17,785
28,331
22,173|
|---|---|
## **18 Retirement benefit schemes**
## **Defined contribution schemes**
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The charge to profit or loss in respect of defined contribution schemes was £7,970 (2021: £7,759).
- 44 -
## **PLANT HERITAGE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 OCTOBER 2022**_
## **19 Restricted funds**
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
|||**Movement in funds**|**Movement in funds**||**Movement in funds**|**Movement in funds**||
|---|---|---|---|---|---|---|---|
||**Balance at**|**Incoming**|**Resources**|**Balance at**|**Incoming**|**Resources**|**Balance at**|
||**1 November**|**Resources**|**Expended**|**1 November**|**Resources**|**Expended**|**31 October**|
||**2020**|||**2021**|||**2022**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Esmee Fairbairn|29,134|40,000|(47,235)|21,899|-|(21,899)|-|
|Heritage Lottery|-|-|-|-|29,061|(18,109)|10,952|
|Topinambour Trust|-|4,000|(4,000)|-|-|-|-|
|Tanner Trust|-|2,000|(2,000)|-|2,000|(1,093)|907|
|William Dean Countryside Educational Trust|-|500|(500)|-|-|-|-|
|Heather Society|-|6,500|-|6,500|-|-|6,500|
|Persephone|-|1,286|-|1,286|7,000|(241)|8,045|
|West Midlands Shows Fund|1,000|-|-|1,000|-|-|1,000|
||30,134|54,286|(53,735)|30,685|38,061|(41,342)|27,404|
**Tanner Trust** - Funding for JSTOR licences.
**Esmee Fairbairn** - Funding for a Conservation Manager.
**Persephone** - Funding for the development and operation of an o nline horticultural database developed for recording plants in collections.
**Heritage Lottery** - Funding for a Digital Volunteer Officer, saving and sharing digital plant heritage.
**West Midland Shows** - Held to be used for a show display.
**Heather Society** - For the advancement of horticulture, in particular conservation, improvement and research into the growing of heaths, heathers and allied plants.
- 45 -
## **PLANT HERITAGE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2022**_
## **20 Designated funds**
The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:
|**Movement in funds**
**Balance at**
**1 November**
**2020**
**Incoming**
**Resources**
**Resources**
**Expended**
**£**
**£**
**£**
Area Groups
170,063
67,958
(37,704)
Project fund
80,000
-
-
Office Move
-
-
-
CRM
-
-
-
Risk Reserve
-
-
-
250,063
67,958
(37,704)|**Movement in funds**
**Transfers**
**Balance at**
**1 November**
**2021**
**Incoming**
**Resources**
**Resources**
**Expended**
**£**
**£**
**£**
**£**
(21,026)
179,291
104,599
(59,491)
(80,000)
-
-
-
15,000
15,000
-
-
30,000
30,000
-
-
60,000
60,000
-
-
3,974
284,291
104,599
(59,491)|**Transfers**
**Balance at**
**31 October**
**2022**
**£**
**£**
(61,867)
162,532
-
-
-
15,000
-
30,000
-
60,000
(61,867)
267,532|
|---|---|---|
- 46 -
## **PLANT HERITAGE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 OCTOBER 2022**_
- **20 Designated funds**
**(Continued)**
## **Area Groups**
Area Groups carry out activities throughout the year in accordance with the charity's objectives whilst remaining sympathetic and relevant to each group as defined by its members and geographical location. The Designated Fund represents the income and expenditure from group activities and the value retained in bank accounts as at the period end.
## **Project Fund**
The Project Fund provides for spending on specific projects planned for the short to medium term.
## **Office Move**
To fund the relocation costs associated with changing office.
## **CRM**
To fund a new customer relationship management system.
## **Risk Reserve**
For future operational shocks such as COVID.
- 47 -
## **21 Analysis of net assets between funds**
|**National**
**Office**
**Area**
**Groups and**
**Project**
**Fund**
**Restricted**
**Funds**
**2022**
**2022**
**2022**
**£**
**£**
**£**
Fund balances at 31 October 2022 are represented
by:
Intangible fixed assets
90,848
-
-
Tangible assets
5,465
-
-
Current assets/(liabilities)
279,722
267,532
27,404
Long term liabilities
(5,992)
-
-
370,043
267,532
27,404|**Total**
**2022**
**£**
90,848
5,465
574,658
(5,992)
664,979|National
Office
Area Groups
and Project
Fund
Restricted
Funds
2021
2021
2021
£
£
£
77,930
-
-
7,492
-
-
166,510
284,291
30,685
(7,342)
-
-
244,590
284,291
30,685|Total
2021
£
77,930
7,492
481,486
(7,342)
559,566|
|---|---|---|---|