HORTICARE COUNCIL OF MANAGEMENTS REPORT AND Accoupirs FOR THE YEAR ENDED 30TH JUNE 2024 COMPANY NUMBER 2712532 (ENGLAND & WALES) HORTICARE COUNCIL OF MANAGEMEIWS REPORT AND Accoufrrrs FOR THE YEAR ENDED 30Th JUNE 2024 CONTENTS Page Legal and administrative details Council of Managemenfs Report 2to3 Statement of financial activtties Balance sheet Notes to the account 6t09 The followng pages do not form part of the statutory accwnts: Accountants, report io Detailed income and expendrture account HORTICARE Page I LEGAL AND ADMINSTRATIVE DEfAILS Horticare is a registered charity that has been formed for the relief of people wilh leaming difficultses by the provision of specialised treatment and Vocati(￿al traning in horti¢uMure. The company is limf(ed lry guarantee and does not have a share caprtal Company registration numt)er 2712532 Charty registration number 1011327 Governing document Governing body Nine trusteesldirectors Members of the Councll of Management Rosemary Lilian Robertshaw Donald Teal (Resigned 1st January 2024) Margaret Sym'a Warner Barrie Robert Warner Susan Handforth Irene MargaJet Jones Beverley Hemingway Grace Thresh RKhard Shaw (Appointed 19th February 2024} Michael Ross Thorpe (Appoirrted 19th Febwary 2024) secretary Rosemary Lilian Robertshaw Registered address 156 V¥trenthorpe Lane V¥trenthorpe Vtakefield Vffi2 OPF Bankers Yorkshire Bank 10 Norhgate INakefield V¥FI ITA Solicitors Dtsken & Co 20 Bond street Dewsbury WF13 IAT Accountant lan M Anderson. F,C,A. 43 8ra(Iford Road Tingley Wakefield VIF3 IRG LINDHILL NURSERIES BATLEY ROAD, KIRKHAMGATE, WAKEFIELD WF2 OSH Tel: 01924 372433 Email: info@horticarewakefield.org.uk PEOPLE £EARNIN6 TO 6ROW' ) to 301061?4 Trustees, Annual Report 011071?" Registered charity number 10113?7 CoirÉpany Limited by Guarantee number ?7J?53? Goveming document Articles of Association Governing body Nine trusteesldirectors Trusteesldirectors are appointed b), consensus of existing trustees/directors Trustees: _ Rosemary Robertshaw Margaret Sj'lvia Warner Barrie Robert Warner Susan Handforth Beverley Hemingway Irene Marga￿1 Jones Grace Thresh Michael Ross Thorpe Richard Shaw Secreta Treasurer Chair The charitable aims of Horticare are to provide training for people with learning disabilities, who are deemed likely to benefit from such trainin&F in horticultural methods. allied crafts or rural skills and the mark.eting of produce. We continue with Horticare activities throughout the vear. producing and selling a wide range of garden plants and operating a garden maintenance ser*'ice throughout the Wakefield district. The local community continues to patronise us in ever increasing numbers due to very positive word-of- mouth recommendations from existing customers who enjo). their time with us challing with our learning disabled trainees in a calin atmosphere. We also receiire positive comments posted by customers on our Facebook page. Our trainees enjoy helping customers and they in turn. see the positive side of learning disabilities. Other activities encompass woodwork. &Feneral maintenance: crafts: life skills such as cooking, jam making and preseTh ing home grown produce. Our volunteer helpers make a tremendous contribution to all aspects of our work. showing a great understanding of the ways in which each trainee is affected by their learning disability and how best to support them to achieve their potential. while ai the same time appl)iing health and safety safeguards. They work closely with staff in all aspects of our varied programme and are extremely valued. The two new volunteers we reported had joined us last ) ear: have becoine trustees of the charity: so are now Invol￿ed in all aspects of our operaiion. Staff members and volunteers keep up to date with all ￿gUlationS and have recently taken part in an online course in Safeguarding for vulnerable adults. To fijrther our objectives, we invest in 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 nexL or getting yourself out of the latest financial crisis. It is about planning and securing your future. We believe that strategies are needed to generate the resources necessary to underpin a strong and Tr"iable organisation, able to sustain itself into the future and develop the services its users need. Resources must also be sufficient to safeguard against factors outside our control that could disrupt our charitable work Én the future, such as a sudden pandemic and financial constraints from central goTrernment affecting public services delivery by local authorities. We continue to actively review our working practices to ensure that not only are we as efficient as possible for the present time, but are as cost effective as possible for the future. Our trainees work, learn and socialise at Horticare. As well as support with their work, our trainees are given help and advice with everyday problems and worries. The nature of their disabilities ofterL makes simple events seem worrying and complicated. but sympathetic explanations can reassure them. We advise on all health and safety issues. keeping ihem safe while they demonstrate they are so much more than their disabilities. They are enthusi&stic in their worL particularly in regard to helping other trainees less able than themselves. Very. gratify'ing to see. This year we have again received donations from a Charitable Trust and a gardening group, following talks about Horticare on how it was fornied b>. a group of dedicated parents. These donations have been used to improve ow facilities. The trustees have regard to the byuidance issued by the Charity Commission on public benefit. This year we have stocked up with even more plants than ever, each one potted by a learning disabled person and totally filling our greenhouses and polytunnels. The quality second to none according to our customers. We wondered if we could sell such a vast amounL but due to the excellent quality, a varied selection and friendly, helpful staff and trainees, by the end of June, we were able to prepare the now empty greenhouses and polytunnels for the autumn plants. Ow garden is filled with vegetables for sale to the public who appreciate the freshness and lack of pesticides. Our gardcn maintenance team continue to help the local community, especially valued by our elderl), customers. We continue to liaise with Patient Care Network. social services and the learning disability commissioning department of the local council. producin&Y reports and assessmenis necessar>, for the social care side of our operation. We attend meetings and advise on learning disabilities matters gained through our experience in ihe field. The talks we give to local groups are aimed at increasing understanding of learning disabilities and increasing integration with the community. Another public benefit is our advice to parentslcarers aboui seTr ices and the rights that the Community Care Act 1993 and the Care Act ?014 gives them and their learning disabled beneficiaries Ow help and advice about any aspect of horticulture that is given to members of the public is another benefit. Most of all, the l&qrning disabled members of the public who attend Horticare receive a great deal of benefit in their everyday lives. We continue to guard against Covid with a comprehensive daily routine of cleaning and disinfecting the premises. Anvone exhibiting any possible symptoms are asked to remain at home. We understand that Covid is still ivith us and act accordingly to safeguard our trainees, staff, volunteers and customers. We provide our service within our local council social care remit at very economical rates, aDDreciated in the present al￿ere financial constraints that all councils are under. In spite of this and the difficulties of a pandemic we have continued to deliver the service Horticare was set up to do thity years ago by a group of dedicated parents. Our learning disabled trainees are supported and instructed in many skills, realising their PK)tential in a caring environment. the raison d'etre of Horticare. The trustees declare that they bave approved the trustees report above. Signed on behalf of the charity's trustees. Signed Full name Position HORTICARE Page 4 STATEMENT OF FINANCIAL ACTMTIES FOR THE YEAR ENDED 30 JUNE 2024 Unrestrlcted Restricted Total Funds Total Funds Funds Funds 2024 2023 Note Income and Expendlture Incomlng Resources Sales and ouMork Training fees and tuition Donations and gifts Clothing 41.809 57,979 6,669 41,809 57,979 6,669 36,377 57,316 2,684 333 Totsl Incomlng Resources 106,457 106,457 96.710 Resources Expended Direct charitable expendiwre Management and administration Total resources expended 93863 2,872 96,735 93,863 2,872 96,735 90,349 4,212 94,561 Net Incomlng resources before revaluath>ns of Investment assets 9,722 9,722 2,149 Profft on revaluatlon of Investnient assets Net movement In lunds 2106 11,828 2,106 11,828 553 2,702 Balan￿ brought forward at l Juty 2023 Balance carried forward at 30 June 2024 191.24S 203.073 191,245 203,073 188,543 191,245 The notes on pages 6 to 9 ft)mi part ol Ihese accounts HORTICARE Page 5 BALANCE SHEEf AS AT 30 JUNE 2024 2024 2023 Note Fixed Assets Tangible assets Investments 62,824 13,979 62,824 11,873 76.803 74,697 Current Assets Stocks Debtors Cash at bank and in hand 4,875 1,129 121,329 127.333 5,434 )rt 826 113.500 119,760 Credltors Amounts falling due wrthin one year Net current assets 1063 -29 126,270 203,073 119,731 194,428 Funds Restricted funds Unrestricted funds 17.944 185,129 203,073 17,944 170,599 188,543 For the finandal year erKled 30th June 2024 the CLwnpany was entided to exempdon from Audit under section 477 of the Companies Act 2006. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The trustees acknowledge their responsibility for cOMp￿.n9 with requirements of the Act with regard to the accounting records and for prepar￿lOn of accounts. Approved by the Council of Management on 19 August 2024. These accounts have been prepared in accordan￿ with the provlsKJns ap￿ICable to companies subject to the small companies, regime. Margaret Jones Chaif The notes on pages 6 to 9 fomi part of these accounts. HORTICARE Page 6 NOTES TO THE ACCOUPffS FOR THE YEAR ENDED 30 JUNE 2024 I ACCOUNTING POUCIES 1.1 Basis of preparation of the accounts These accounts are prepared under the historical cost convention and in accordance with applicable accounting standards and the Charities Statement of Recommended Practice. Accounting bythar#ies" The company has taken advantage of the exemption In Finanaal Reporting Standard no I from the requirement to produce a cash ftfm statement on the grounds that rt is a small company. 1.2 Income Income conststs of all incoming resources (whether in the fonn of cash or other assets or in kn'nd) other than incoming resources received fof permanent end(Miment. 1.3 Tangible fixed assets and depreciation Tangible fixed assets are stated at cost or their estimated vaFue in the instsance of donated assets less depreciation which is provided at rates cdculated to wrrte off the cost or valuation, less their estimated residual value, over the expeded useful lives on the follthving bases: Plant & equipment Motor vehicles 25% per annum on net book value 2S% per annum on net book value 1.4 Funds lthere grants or donations are received subject to swfic condrtions then any accounting movements relating to these receipts are held in a separate restricted fund. oihenvise ￿1 other accounting movements are reflected through the unrestricted fund. 1.5 Investment assets Investrnent assets are induded in the balance sheet at their market value at balance sheet date, HORTICARE Page 7 NOTES TO THE ACCOUTrtrs FOR THE YEAR ENDED 30 JUNE 2024 Unrestrl¢ted Restrfcted Total Funds Total Funds Funds Funds 2024 2023 2 DIRECT CHARrrABLE EXPENDrruRE Change in stock of plants Purchase of plants and seeds Wages Garden tools Kitchen and fo¢)d Insurance Heat and light Repairs and renewals Motor and travelling Cleaning Waste disposal 559 19157 59659 559 19,157 59,659 634 -23> 20,187 55,923 346 1.203 1,704 3,462 2697 2276 2985 2,697 2,276 2.985 3,083 144 3.002 144 1029 1,029 93,863 349 90,349 93863 3 MANAGEMENT AND ADMINISTRATION OF CHARrrY Printing, postage and stationery Professional fees Telephone Sundry Equipment testing 134 851 402 I,ioi 2.872 134 851 402 I,ioi 2,872 577 1,224 1,027 900 4,212 4 TOTAL RESOURCES EXPENDED Staff Other costs Depreclallon costs Total funds Total fvnds 2024 2023 Provision of training Management and administration 59.659 34,204 2,872 37,076 93,863 2,872 96,735 90,349 4,212 94,561 59,659 HORTICARE Page 8 NOTES TO THE ACCOUltrs FOR THE YEAR ENDED 30 JUNE 2024 5 TANGIBLE ASSErs Improvements Funds Plant & Equipment Motor Vehicles Buildings Total Cost or valuatlon Balance at l Juty 2023 Additions Disposajs 28,390 65,132 12,222 105.744 28.390 65,132 12,222 105.744 Depreclatlon Balance at l Juty 2023 Additions Disposals 5,768 27,815 9.337 42,920 5.768 27,815 9,337 42,920 Net Book Value Balance at 30 June 2024 22,622 37,317 62,824 Balance at 30 June 2023 22,622 37,317 2,885 62,824 6 INVESTMENTS Llsted Investments 2024 2023 Balances at l Juty 2023 Investment repaid ProfiU(Loss) on revaluation 11,873 23,524 -12,204 553 11,873 2106 13,979 7 DEBTORS 2024 2023 Trade debtors Other debtors 1129 826 1129 826 HORTICARE Page g NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2024 8 CREDITORS: amounts falling due after one year 2024 2023 Creditors and accwals 29 9 ANALYSIS OF NEf ASSEfs 8EfwEEN FUNDS Unrestricted Restricted funds funds Total Fixed assets Current assets 59359 125770 185129 17,444 126,270 203,073 17.944 HORTICARE Page 10 Accountanfs Report on unaudited accounts of of the Thistees of Horticare A5 described on page 5 you are resFK)nsible ts Ihe preparation of the accounts for the year ended 30 June 2024 set out on pages 4 to 9 and you consider that the company is exempt from an audit and a rew)rt under S249A(l) of the Companies Act 1985. In accordan￿ wtth your instructions, I have compiled these unaudited accounts in order to assist you to fuilil your sLatutory responsibilrties. from the accounting records and explanations supplied to me. lan Anderson.... Date.. 19 August 2024 lan M Anderson FCA 43 Bradford Road Tingley Wakefield WF3 IRG HORT]CARE Page 11 DETAILED PROFIT AND LOSS AccouKr FOR THE YEAR ENDED 30 JUNE 2024 2024 2023 Income Sales and oirtwork Training fees and tuition Donalions and gifts Clothing 41,809 57,979 6,669 36,377 57,316 2,684-., 333 106.457 96,710 Indlrect expendtture Printing, postage and stationery Profession￿ fees Telephone Sundry Computer costs -577 1,224 1.027 900 851 402 I,ioi 2.872 4,212 Income less Indlrect expenses 103,585 92,498 Dlrect charltable expenses Change in stock of plants Purchase of plants and seeds Imdges Garden tools Kitchen and food Insurance Heat and light Repairs and renewals Motor and travelling Cleaning Waste disposal 559 19.157 59,659 634 -233 20,187 55,923 346 1,203 1,704 3,462 4,406 2.697 2,276 2,985 3,083 144 1,029 144 349 93,863 90,349 Income less expendliure 9,722 2,149