Trustees Annual Report 01107nl lo 301061?2 Registered charity number 1011327 Company Limited by Guarantee number ?71?53? Governing document Articles of Association Governing body Eight trusteesldirecto Trusteesldirectors are appointed by consens￿$ of existing truSte&d1￿ctOrS Trustees: . Rosemary Robertshaw Secretary Donald Teal Margaret Sylvia Warner Barrie Robert Warn¢r Susan Handforth Beverley Hemingway Margaret Jones Grace Parker Treasurer Chair Despite restrictions on meetings due lo Covid 19, full discussions have regularly taken place and trustee meetings are now resumed. The charitable aims of Horticare are to provide training for people with learning disabilities, who are deemed likely to benefit from such training in horticultural methods, allied crafts or rurnl skills and the marketing of produce. Horticare's main activities throughout the year are producin8 and sellin8 a wide ran8e of garden plants and operatin8 a 8arden maintenance service throughout the Wakefield district. The general public come into contacl with our learning disabled trainees in a p)sitive way, which helps to dispel the misunderstanding and prejudice alK>ui learning disabilities that still prevails to some extent. Other activities encompass woodwork. general maintenance and craft skills and il is hoped that the cooking lessons can resume following Covid restrictions. The trustees have regard to the guidance issued by the Charity Commission on public benefit. Our voluntrer helpers make a tremendous contribution to our work, developin8 a rapport with the learning disabled trainees, encouraging social skills, a work ethic and friendships. They work closely with staff in all &spetts of our varied programme and a￿ extremely valued. To further our objectives, we invest in CAF and ISF accounts, including Socially Responsible ones and our policy on reserves is as follows: _ The Trustees of Horticare believe that sound charity management is not about raising money to survive from one year to the nex4 or getting yourself out of the latest financial crisis. Il is about planning and securing your future. We believe that strategies are needed to generate the resources necessary to underpin a strong and viable organisation, able to sustain itself into the future and develop the services its users need. Resources must also be suificient to safeguard against factors outside our control thai could disrupl our charitable work in the future, such as the pandemic just experienced and the twelve years of austerity imposed on local councils by central government, causing an imbalance between the necessary pay increases for our deserving staff and the level of payment for our servtce from the local authority. with almost no inflation rise for the whole of that period. We continue to actively review our working prdctices to ensure that not only are we as efficient as possible for the present time, but are as cost eff￿tive as p)ssible for the future. It is still an unknown an ever-increasing demand on their resources. Administrative home working b&s taken account of all data protection requirements. Our trainees work, leam and wcialise ai Horticare and take part in cojnmunity activities such as the recent local Jubile¢ celebrations. As well as the physical SUp￿rt our trainees receive they know they can be supported in times of trouble such as a bereavement in the family. We have again received a generous donation from the Charles Brotherton Tn￿ and a bid has been put into Asda in Wakefield for help with the purchase of a new heater for our main w0￿ShOp. We continue to be well suptK)rted by custotners who compliment us on the high quality of the plants we produce and our help in their gardens and are pleased by the helpful attitude of our trainees. They can see that they enjoy their work and the OP￿rtunity for friendly chats with everyone. Help and advice about any aspect of horticulture is given to our customers who appreciate the friendly and peaceful aimosphere. Our garden maintenance team is as busy as ever, Working to ￿11 capaciry and being a great help to elderly people who are not able to continue n￿IntainIng their gardens but wish to ren￿1n in their 0￿1 homes. Another way that the work that Horticare does provides public benefit. Hel￿ by council funding, we have had seven raised beds constructed on our land in which ￿ grow vegetables for use in our kitchen when our c(x)king sessions resume. These make it easier for trainees to access the land, especially those with mobility problems. We have continued with our stTiCt Covid P￿CaUtiOnS for staff, trainees and volunteers alike, providing Lateral Flow Tests, masks, disinfectant and sanitizer, with temperdture taking on arrival slill in place. We have gradually allowed customers access to more areas on the nursery but still ask for hand sanilising when enterin8 greenhouses. Our disinfecting routine is as comprehensive as ever with all the stsff workin8 together to maintain standards of hygiene. In spite of the all the difficulties caused by Covid, we have continued to provide our essential, commissioned service to Wakefield council as an Adult Day Centre, much appreciated by our trainees, who have adapted to our safety regime without complainl. We are reassured that not only our staff and volunteers, &8 frontline workers in Health and Social Care, have been fully vaccinated , but that our learning disabled trainees are recognised as vulnerable people and have received their full entitlement to prompt vaccination. The combined efforts, in ditTicult circumstances, of trustee& volunteers, stsff and trainees are continuing to deliver the service Horticare was set up to do. Our learning disabled trainees are supported and instructed in many skills, with extra support when needed for any health issues. They are active, hardwoTkin8 members of society. the raison d'etre of Horticare. The trustees declare that they have approved the tr￿. report above. Signed on behalf of the charity's trL￿ees. Signed Date Full name Position ## **HORTICARE** ## **COUNCIL OF MANAGEMENT'S REPORT AND ACCOUNTS** **FOR THE YEAR ENDED 30TH JUNE 2022 COMPANY NUMBER 2712532 (ENGLAND & WALES)** **IAN M ANDERSON FCA** **HORTICARE** ## **COUNCIL OF MANAGEMENT'S REPORT AND ACCOUNTS** ## **FOR THE YEAR ENDED 30TH JUNE 2022** |**CONTENTS**||| |---|---|---| |||**Page**| |Legal and administrative details||1| |Council of Management's Report||2 to 3| |Statement of financial activities||4| |Balance sheet||5| |Notes to the accounts||6 to 9| |The following pages do not form part of the statutory accounts:||| |Accountants' report||10| |Detailed income and expenditure account||11| ||.|| **HORTICARE** **Page 1** ## **LEGAL AND ADMINSTRATIVE DETAILS** Horticare is a registered charity that has been formed for the relief of people with learning difficulties by the provision of specialised treatment and vocational training in horticulture. The company is limited by guarantee and does not have a share capital. |Company registration number|2712532| |---|---| |Charity registration number|1011327| |Governing document|Articles of Association| |Governing body|Eight trustees/directors| |Members of the Council of Management|Rosemary Lilian Robertshaw| ||Donald Teal| ||Margaret Sylvia Warner| ||Barrie Robert Warner| ||Susan Handforth| ||Margaret Jones| ||Beverley Hemingway| ||Grace Parker| |Secretary|Rosemary Lilian Robertshaw| |Registered address|156 Wrenthorpe Lane| ||Wrenthorpe| ||Wakefield| ||WF2 0PF| |Bankers|Yorkshire Bank| ||6-10 Northgate| ||Wakefield| ||WF1 1TA| |Solicitors|Disken & Co| ||20 Bond Street| ||Dewsbury| ||WF13 1AT| |Accountants|Ian M Anderson FCA| ||43 Bradford Road| ||Tingley| ||Wakefield| ||WF3 1RG| **HORTICARE** **Page 4** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **FOR THE YEAR ENDED 30 JUNE 2022** |2
3
4
**Note**
**Income and Expenditure**
**Incoming Resources**
Sales and outwork
Training fees and tuition
Donations and gifts
Fund raising events
ASC Infection Control Tranche
Rapid Testing Fund
WMDC Grant
Share Interest
Small Business Grant
Job Retention scheme
**Total Incoming Resources**
**Resources Expended**
Direct charitable expenditure
Management and administration
**Total resources expended**
**Net incoming resources before revaluations**
**of investment assets**
**Profit on revaluation of investment assets**
**Net movement in funds**
Balance brought forward at 1 July 2021
Balance carried forward at 30 June 2022|**2022**
**2021**
**£**
**£**
**£**
**£**
31,497
31,497
32,590
49,880
49,880
49,865
1,128
1,128
741
0
0
2,060
2,060
874
0
4,550
0
0
0
32
0
0
0
0
**Unrestricted Restricted Total Funds Total Funds**
**Funds**
**Funds**| |---|---| ||84,565
0
84,565
88,652| ||84,467
84,467
88,066
3,681
3,681
5,151| ||88,148
0
88,148
93,217| ||-3,583
0
-3,583
-4,565
-1,115
-1,115
4,900| ||-4,698
0
-4,698
335
193,241
193,241
192,906| ||188,543
0
188,543
193,241| The notes on pages 6 to 9 form part of these accounts **HORTICARE** **Page 5** ## **BALANCE SHEET AS AT 30 JUNE 2022** |5
6
7
8
9
9
**Note**
**Fixed Assets**
Tangible assets
Investments
**Current Assets**
Stocks
Debtors
Cash at bank and in hand
**Creditors**
Amounts falling due within one year
**Net current assets**
**Funds**
Restricted funds
Unrestricted funds|**2022**
**2021**
**£**
**£**
**£**
**£**
62,824
56,521
23,524
24,639
86,348
81,160
5,201
4,929
936
1,167
96,393
106,142
102,530
112,238
335
157
102,194
112,081
188,543
193,241
17,944
17,944
170,599
175,297
188,543
193,241| |---|---| ||| For the financial year ended 30th June 2021 the company was entitled to exemption from Audit u 477 of the Companies Act 2006. The members have not required the company to obtain an audit accordance with section 476 of the Companies Act 2006. The trustees acknowledge their responsibility for complying with the requirements of the Act wit to the accounting records and for the preparation of accounts Approved by the Council of Management on 15 August 2022. These accounts have been prepared in accordance with the provisions applicable to companies s small companies' regime. ## **Margaret Jones Chair** The notes on pages 6 to 9 form part of these accounts **HORTICARE** **Page 6** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 30 JUNE 2022** ## **1 ACCOUNTING POLICIES** ## 1.1 Basis of preparation of the accounts These accounts are prepared under the historical cost convention and in accordance with applica accounting standards and the Charities Statement of Recommended Practice: "Accounting by Charities". The company has taken advantage of the exemption in Financial Reporting Standard no 1 from th requirement to produce a cash flow statement on the grounds that it is a small company. ## 1.2 Income Income consists of all incoming resources (whether in the form of cash or other assets or in kind) other than incoming resources received for permanent endowment. ## 1.3 Tangible fixed assets and depreciation Tangible fixed assets are stated at cost or their estimated value in the instance of donated assets, less depreciation which is provided at rates calculated to write off the cost or valuation, less their estimated residual value, over the expected useful lives on the following bases: Plant & equipment 25% per annum on net book value Motor vehicles 25% per annum on net book value ## 1.4 Funds Where grants or donations are received subject to specific conditions then any accounting movements relating to these receipts are held in a separate restricted fund. Otherwise all other accounting movements are reflected through the unrestricted fund. ## 1.5 Investment assets Investment assets are included in the balance sheet at their market value at the balance sheet da **HORTICARE** **Page 7** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 30 JUNE 2022** |**2 DIRECT CHARITABLE EXPENDITURE**
Change in stock of plants
Purchase of plants and seeds
Wages
Garden tools
Kitchen and food
Insurance
Heat and light
Repairs and renewals
Motor and travelling
Waste disposal|**2022**
**2021**
**£**
**£**
**£**
**£**
-272
-272
-855
18,076
18,076
17,041
56,157
56,157
55,867
13
13
461
870
870
544
2,491
2,491
2,420
3,192
3,192
1,778
1,051
1,051
8,588
1,992
1,992
1,658
897
897
564
**Unrestricted Restricted Total Funds Total Funds**
**Funds**
**Funds**| |---|---| ||84,467
0
84,467
88,066| ## **3 MANAGEMENT AND ADMINISTRATION OF CHARITY** |Printing, postage and stationery
Professional fees
Telephone
Sundry
PPE Purchases
Boiler testing|572
572
383
397
397
307
1,128
1,128
1,207
838
838
242
225
225
3,012
521
521
0| |---|---| ||3,681
0
3,681
5,151| ## **4 TOTAL RESOURCES EXPENDED** ||**Staff**||**Other**|**Total funds **|**Total funds**| |---|---|---|---|---|---| ||**Costs**|**Depreciation**|**costs**|**2022**|**2021**| ||**£**|**£**|**£**|**£**|**£**| |Provision of training|56,157|0|28,310|84,467|88,066| |Management and administration|0|0|3,681|3,681|5,151| ||56,157|0|31,991|88,148|93,217| **HORTICARE** ## **Page 8** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 30 JUNE 2022** ## **5 TANGIBLE ASSETS** |**5 TANGIBLE ASSETS**|||||| |---|---|---|---|---|---| ||**Improvements**||**Plant &**|**Motor**|| ||**to land**|**Buildings**|**equipment**|**vehicles**|**Total**| ||**£**|**£**|**£**|**£**|**£**| |**Cost or valuation**|||||| |Balance at 1 July 2021|22,087|65,132|12,222|0|99,441| |Additions|6,303||||6,303| |Disposals||||0|0| ||28,390|65,132|12,222|0|105,744| |**Depreciation**|||||| |Balance at 1 July 2021|5,768|27,815|9,337|0|42,920| |Charge for the year|||||0| |Disposals||||0|0| ||5,768|27,815|9,337|0|42,920| |**Net Book Value**|||||| |Balance at 30 June 2022|22,622|37,317|2,885|0|62,824| |Balance at 30 June 2021|16,319|37,317|2,885|0|56,521| |**6 INVESTMENTS**|||||| |**Listed investments**||**2022**||**2021**|| |||**£**||**£**|| |Balances at 1 July 2020||24,639||19,739|| |Profit/(Loss) on revaluation||-1,115||4,900|| |||23,524||24,639|| |**7 DEBTORS**|||||| |||**2022**||**2021**|| |||**£**||**£**|| |Trade debtors||936||1,167|| |Other debtors and prepayments||-||-|| |||936||1,167|| **HORTICARE** **Page 9** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 30 JUNE 2022** ## **8 CREDITORS: amounts falling due after one year** ||**2022**|**2021**| |---|---|---| ||**£**|**£**| |Other creditors and accruals|335|157| ## **9 ANALYSIS OF NET ASSETS BETWEEN FUNDS** |Fixed assets
Net current assets|**£**
**£**
**£**
68,904
17,444
86,348
101,694
500
102,194
**Unrestricted Restricted**
**fund**
**fund**
**Total**| |---|---| ||170,599
17,944
188,543| **HORTICARE** **Page 10** ## **Accountant's Report on unaudited accounts of of the Trustees of Horticare** As described on page 5 you are responsible for the preparation of the accounts for the year ende 30 June 2022 set out on pages 4 to 9 and you consider that the company is exempt from an audit and a report under S249A(1) of the Companies Act 1985. In accordance with your instructions, I have compiled these unaudited accounts in order to assist fulfil your statutory responsibilities, from the accounting records and explanations supplied to me Ian Anderson………………………………………….. Date: 15 August 2022 Ian M Anderson FCA 43 Bradford Road Tingley Wakefield WF3 1RG **HORTICARE** **Page 11** ## **DETAILED PROFIT AND LOSS ACCOUNT** ## **FOR THE YEAR ENDED 30 JUNE 2022** ||**2022**||**2021**|| |---|---|---|---|---| ||**£**|**£**|**£**|**£**| |**Income**||||| |Sales and outwork||31,497||32,590| |Training fees and tuition||49,880||49,865| |Donations and gifts||1,128||741| |Fund raising events||0||0| |ASC Infection Control Tranche||2,060||874| |Rapid Testing Fund||0||4,550| |WMDC Grant||0||0| |Share Interest||0||32| |Small Business Grant||0||0| |Job Retention scheme||0||0| |||84,565||88,652| |**Indirect expenditure**||||| |Printing, postage and stationery|572||383|| |Professional fees|397||307|| |Telephone|1,128||1,207|| |Sundry|838||242|| |PPE Purchases|225||3,012|| |Computer costs|521||0|| |||3,681||5,151| |**Income less indirect expenses**||80,884||83,501| |**Direct charitable expenses**||||| |Change in stock of plants|-272||-855|| |Purchase of plants and seeds|18,076||17,041|| |Wages|56,157||55,867|| |Garden tools|13||461|| |Kitchen and food|870||544|| |Insurance|2,491||2,420|| |Heat and light|3,192||1,778|| |Repairs and renewals|1,051||8,588|| |Motor and travelling|1,992||1,658|| |Waste disposal|897||564|| |||84,467||88,066| |**Income less expenditure**||-3,583||-4,565| ## **HORTICARE** ## **COUNCIL OF MANAGEMENT'S REPORT AND ACCOUNTS** **FOR THE YEAR ENDED 30TH JUNE 2022 COMPANY NUMBER 2712532 (ENGLAND & WALES)** **IAN M ANDERSON FCA** **HORTICARE** ## **COUNCIL OF MANAGEMENT'S REPORT AND ACCOUNTS** ## **FOR THE YEAR ENDED 30TH JUNE 2022** |**CONTENTS**||| |---|---|---| |||**Page**| |Legal and administrative details||1| |Council of Management's Report||2 to 3| |Statement of financial activities||4| |Balance sheet||5| |Notes to the accounts||6 to 9| |The following pages do not form part of the statutory accounts:||| |Accountants' report||10| |Detailed income and expenditure account||11| ||.|| **HORTICARE** **Page 1** ## **LEGAL AND ADMINSTRATIVE DETAILS** Horticare is a registered charity that has been formed for the relief of people with learning difficulties by the provision of specialised treatment and vocational training in horticulture. The company is limited by guarantee and does not have a share capital. |Company registration number|2712532| |---|---| |Charity registration number|1011327| |Governing document|Articles of Association| |Governing body|Eight trustees/directors| |Members of the Council of Management|Rosemary Lilian Robertshaw| ||Donald Teal| ||Margaret Sylvia Warner| ||Barrie Robert Warner| ||Susan Handforth| ||Margaret Jones| ||Beverley Hemingway| ||Grace Parker| |Secretary|Rosemary Lilian Robertshaw| |Registered address|156 Wrenthorpe Lane| ||Wrenthorpe| ||Wakefield| ||WF2 0PF| |Bankers|Yorkshire Bank| ||6-10 Northgate| ||Wakefield| ||WF1 1TA| |Solicitors|Disken & Co| ||20 Bond Street| ||Dewsbury| ||WF13 1AT| |Accountants|Ian M Anderson FCA| ||43 Bradford Road| ||Tingley| ||Wakefield| ||WF3 1RG| **HORTICARE** **Page 4** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **FOR THE YEAR ENDED 30 JUNE 2022** |2
3
4
**Note**
**Income and Expenditure**
**Incoming Resources**
Sales and outwork
Training fees and tuition
Donations and gifts
Fund raising events
ASC Infection Control Tranche
Rapid Testing Fund
WMDC Grant
Share Interest
Small Business Grant
Job Retention scheme
**Total Incoming Resources**
**Resources Expended**
Direct charitable expenditure
Management and administration
**Total resources expended**
**Net incoming resources before revaluations**
**of investment assets**
**Profit on revaluation of investment assets**
**Net movement in funds**
Balance brought forward at 1 July 2021
Balance carried forward at 30 June 2022|**2022**
**2021**
**£**
**£**
**£**
**£**
31,497
31,497
32,590
49,880
49,880
49,865
1,128
1,128
741
0
0
2,060
2,060
874
0
4,550
0
0
0
32
0
0
0
0
**Unrestricted Restricted Total Funds Total Funds**
**Funds**
**Funds**| |---|---| ||84,565
0
84,565
88,652| ||84,467
84,467
88,066
3,681
3,681
5,151| ||88,148
0
88,148
93,217| ||-3,583
0
-3,583
-4,565
-1,115
-1,115
4,900| ||-4,698
0
-4,698
335
193,241
193,241
192,906| ||188,543
0
188,543
193,241| The notes on pages 6 to 9 form part of these accounts **HORTICARE** **Page 5** ## **BALANCE SHEET AS AT 30 JUNE 2022** |5
6
7
8
9
9
**Note**
**Fixed Assets**
Tangible assets
Investments
**Current Assets**
Stocks
Debtors
Cash at bank and in hand
**Creditors**
Amounts falling due within one year
**Net current assets**
**Funds**
Restricted funds
Unrestricted funds|**2022**
**2021**
**£**
**£**
**£**
**£**
62,824
56,521
23,524
24,639
86,348
81,160
5,201
4,929
936
1,167
96,393
106,142
102,530
112,238
335
157
102,194
112,081
188,543
193,241
17,944
17,944
170,599
175,297
188,543
193,241| |---|---| ||| For the financial year ended 30th June 2021 the company was entitled to exemption from Audit u 477 of the Companies Act 2006. The members have not required the company to obtain an audit accordance with section 476 of the Companies Act 2006. The trustees acknowledge their responsibility for complying with the requirements of the Act wit to the accounting records and for the preparation of accounts Approved by the Council of Management on 15 August 2022. These accounts have been prepared in accordance with the provisions applicable to companies s small companies' regime. ## **Margaret Jones Chair** The notes on pages 6 to 9 form part of these accounts **HORTICARE** **Page 6** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 30 JUNE 2022** ## **1 ACCOUNTING POLICIES** ## 1.1 Basis of preparation of the accounts These accounts are prepared under the historical cost convention and in accordance with applica accounting standards and the Charities Statement of Recommended Practice: "Accounting by Charities". The company has taken advantage of the exemption in Financial Reporting Standard no 1 from th requirement to produce a cash flow statement on the grounds that it is a small company. ## 1.2 Income Income consists of all incoming resources (whether in the form of cash or other assets or in kind) other than incoming resources received for permanent endowment. ## 1.3 Tangible fixed assets and depreciation Tangible fixed assets are stated at cost or their estimated value in the instance of donated assets, less depreciation which is provided at rates calculated to write off the cost or valuation, less their estimated residual value, over the expected useful lives on the following bases: Plant & equipment 25% per annum on net book value Motor vehicles 25% per annum on net book value ## 1.4 Funds Where grants or donations are received subject to specific conditions then any accounting movements relating to these receipts are held in a separate restricted fund. Otherwise all other accounting movements are reflected through the unrestricted fund. ## 1.5 Investment assets Investment assets are included in the balance sheet at their market value at the balance sheet da **HORTICARE** **Page 7** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 30 JUNE 2022** |**2 DIRECT CHARITABLE EXPENDITURE**
Change in stock of plants
Purchase of plants and seeds
Wages
Garden tools
Kitchen and food
Insurance
Heat and light
Repairs and renewals
Motor and travelling
Waste disposal|**2022**
**2021**
**£**
**£**
**£**
**£**
-272
-272
-855
18,076
18,076
17,041
56,157
56,157
55,867
13
13
461
870
870
544
2,491
2,491
2,420
3,192
3,192
1,778
1,051
1,051
8,588
1,992
1,992
1,658
897
897
564
**Unrestricted Restricted Total Funds Total Funds**
**Funds**
**Funds**| |---|---| ||84,467
0
84,467
88,066| ## **3 MANAGEMENT AND ADMINISTRATION OF CHARITY** |Printing, postage and stationery
Professional fees
Telephone
Sundry
PPE Purchases
Boiler testing|572
572
383
397
397
307
1,128
1,128
1,207
838
838
242
225
225
3,012
521
521
0| |---|---| ||3,681
0
3,681
5,151| ## **4 TOTAL RESOURCES EXPENDED** ||**Staff**||**Other**|**Total funds **|**Total funds**| |---|---|---|---|---|---| ||**Costs**|**Depreciation**|**costs**|**2022**|**2021**| ||**£**|**£**|**£**|**£**|**£**| |Provision of training|56,157|0|28,310|84,467|88,066| |Management and administration|0|0|3,681|3,681|5,151| ||56,157|0|31,991|88,148|93,217| **HORTICARE** ## **Page 8** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 30 JUNE 2022** ## **5 TANGIBLE ASSETS** |**5 TANGIBLE ASSETS**|||||| |---|---|---|---|---|---| ||**Improvements**||**Plant &**|**Motor**|| ||**to land**|**Buildings**|**equipment**|**vehicles**|**Total**| ||**£**|**£**|**£**|**£**|**£**| |**Cost or valuation**|||||| |Balance at 1 July 2021|22,087|65,132|12,222|0|99,441| |Additions|6,303||||6,303| |Disposals||||0|0| ||28,390|65,132|12,222|0|105,744| |**Depreciation**|||||| |Balance at 1 July 2021|5,768|27,815|9,337|0|42,920| |Charge for the year|||||0| |Disposals||||0|0| ||5,768|27,815|9,337|0|42,920| |**Net Book Value**|||||| |Balance at 30 June 2022|22,622|37,317|2,885|0|62,824| |Balance at 30 June 2021|16,319|37,317|2,885|0|56,521| |**6 INVESTMENTS**|||||| |**Listed investments**||**2022**||**2021**|| |||**£**||**£**|| |Balances at 1 July 2020||24,639||19,739|| |Profit/(Loss) on revaluation||-1,115||4,900|| |||23,524||24,639|| |**7 DEBTORS**|||||| |||**2022**||**2021**|| |||**£**||**£**|| |Trade debtors||936||1,167|| |Other debtors and prepayments||-||-|| |||936||1,167|| **HORTICARE** **Page 9** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 30 JUNE 2022** ## **8 CREDITORS: amounts falling due after one year** ||**2022**|**2021**| |---|---|---| ||**£**|**£**| |Other creditors and accruals|335|157| ## **9 ANALYSIS OF NET ASSETS BETWEEN FUNDS** |Fixed assets
Net current assets|**£**
**£**
**£**
68,904
17,444
86,348
101,694
500
102,194
**Unrestricted Restricted**
**fund**
**fund**
**Total**| |---|---| ||170,599
17,944
188,543| **HORTICARE** **Page 10** ## **Accountant's Report on unaudited accounts of of the Trustees of Horticare** As described on page 5 you are responsible for the preparation of the accounts for the year ende 30 June 2022 set out on pages 4 to 9 and you consider that the company is exempt from an audit and a report under S249A(1) of the Companies Act 1985. In accordance with your instructions, I have compiled these unaudited accounts in order to assist fulfil your statutory responsibilities, from the accounting records and explanations supplied to me Ian Anderson………………………………………….. Date: 15 August 2022 Ian M Anderson FCA 43 Bradford Road Tingley Wakefield WF3 1RG **HORTICARE** **Page 11** ## **DETAILED PROFIT AND LOSS ACCOUNT** ## **FOR THE YEAR ENDED 30 JUNE 2022** ||**2022**||**2021**|| |---|---|---|---|---| ||**£**|**£**|**£**|**£**| |**Income**||||| |Sales and outwork||31,497||32,590| |Training fees and tuition||49,880||49,865| |Donations and gifts||1,128||741| |Fund raising events||0||0| |ASC Infection Control Tranche||2,060||874| |Rapid Testing Fund||0||4,550| |WMDC Grant||0||0| |Share Interest||0||32| |Small Business Grant||0||0| |Job Retention scheme||0||0| |||84,565||88,652| |**Indirect expenditure**||||| |Printing, postage and stationery|572||383|| |Professional fees|397||307|| |Telephone|1,128||1,207|| |Sundry|838||242|| |PPE Purchases|225||3,012|| |Computer costs|521||0|| |||3,681||5,151| |**Income less indirect expenses**||80,884||83,501| |**Direct charitable expenses**||||| |Change in stock of plants|-272||-855|| |Purchase of plants and seeds|18,076||17,041|| |Wages|56,157||55,867|| |Garden tools|13||461|| |Kitchen and food|870||544|| |Insurance|2,491||2,420|| |Heat and light|3,192||1,778|| |Repairs and renewals|1,051||8,588|| |Motor and travelling|1,992||1,658|| |Waste disposal|897||564|| |||84,467||88,066| |**Income less expenditure**||-3,583||-4,565|