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2021-12-31-accounts

REGISTERED COMPANY NUMBER: 2935176 (England and Wales) REGISTERED CHARITY NUMBER: 1042337

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

FOR

LONDON HISTORIC PARKS AND GARDENS TRUST

Able & Young Ltd Chartered Certified Accountants Airport House Purley Way Croydon Surrey CR0 0XZ

LONDON HISTORIC PARKS AND GARDENS TRUST

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

Page
Report of the Trustees 1 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 to 17
Detailed Statement of Financial Activities 18 to 19

LONDON HISTORIC PARKS AND GARDENS TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2021. The trustees have adopted the provisions of 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).

Page 2

LONDON HISTORIC PARKS AND GARDENS TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021

OBJECTIVES AND ACTIVITIES

Objectives and activities, Achievements and Performance

The objects of the London Historic Parks & Gardens Trust (the Trust) are to promote the education of the public on matters connected with the arts and sciences of historic garden land and to preserve, enhance and re-create for the education and enjoyment of the public whatever historic garden land may exist or have existed in and around London. In 2018 the Trust undertook a consultation to establish a new Strategic Direction for the following 3 to 5 years. This strategy set out the aims and mission of the Trust to:

Champion by influencing through robust research, revealing their significance, our unique planning role and media presence; to help protect them from threats and decline.

In 2021 the Trust: reviewed 245 planning consultations with potential impacts on historic landscapes across 27 London Boroughs; responded to 2 London-wide Mayoral consultations making the case for planning protection in the historic environment; and provided in-depth responses on 22 planning applications to protect historic parks and gardens. We also went to the High Court for a second time to defend Victoria Tower Gardens (a Grade 2 public park and the setting for the Houses of Parliament World Heritage Site) from threatening development, supported by £15k crowdfunding and over £60k in direct donations. This activity was supported by increased resourcing made possible by a 5-year Historic England grant enabling us to employ a part-time planning specialist.

Cultivate knowledge and appreciation of parks, squares, community gardens, cemeteries, churchyards and the people who create, develop and care for them as part of London’s rich green infrastructure.

In 2021 the Trust: added 20 new sites to the Inventory through its independent historic research and updated a further 51 site records – many with digitised photos; continued our Lecture series (despite lockdowns) online including a joint series with the Gardens Trust developing appropriate systems for sharing information and broadening the Trust’s reach; and kept our membership informed with the publication of 3 editions of our London Landscapes magazine, the 25th edition of the London Gardener, a journal of garden history with an in memoriam donation to cover the costs; and 10 specially curated e- newsletters.

The 10 lectures were delivered on a variety of topics from What is wild? to Skateboarding with sales of over 1,200 tickets and positive feedback garnered from regular feedback surveys.

Celebrate their beauty, design, horticulture, history, ecology, value and benefits to society.

In 2021 the Trust moved its Open Gardens Weekend event online and for the first time used a professional film studio for a fully live and interactive experience with high quality films of 12 gardens and allotments showing the variety of hidden green spaces across London and the horticultural expertise of the many gardeners that nurture these spaces. The event was compered by major TV personality and gardening enthusiast Sarah Green at Maia Studios in Kennington. Over 1,800 tickets were dispatched including nearly 200 tickets donated to help those suffering from social isolation through charities such as Thrive and Age Concern. The Trust circulated fortnightly e-bulletins maintaining its 31,000 verified active contacts with interesting news about historic gardens; and continued to increase social medial interest and audiences posting regularly across regular channels: Twitter (to 1700 up 26%), Instagram (to 2700 up 16%) and Facebook (to 1990 up 24%).

Response to the pandemic behind the scenes

The Trust tried a number of new fundraising ideas including our Director undertaking a sponsored cycle ride in a day visiting 64 parks and gardens on the Trust’s inventory across London covering over 56 miles and raising £2k. Building on experiences of a prize draw in 2020, the Trust ran its first online Winter Raffle selling over £5k of tickets. The Trustees secured a number of unique and magnificent prizes for this raffle; and the Trust made sure it used a professional service provider to comply with all necessary gambling legislation. These fundraising experiments, coordinated by Celia Mead and a group of Trustees is leading to a new Fundraising Strategy and framework as part of the NLHF Resilience Grant to enable greater diversification of income sources.

Page 2

LONDON HISTORIC PARKS AND GARDENS TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021

The backbone of the Trust’s fundraising remains the support from Members. The structure of that package and delivery has undergone a review to improve the viability of running this long term for the benefit of the Trust.

Administration

The team of staff comprised: the Director; the Volunteer Coordinator and Administrator; the Communications Assistant; and the Planning & Conservation Project Officer, all working part time, to a total full time equivalent of 2 people over the year. During the year, the expanded role of the Volunteer Coordinator and the Communications Assistant were funded by the National Lottery Heritage Fund (NLHF) Resilience Grant; and the Planning & Conservation Project Officer is funded through a 5-year Historic England (HE) Capacity Building Grant on a tapering basis.

Crucial to the Trust continuing to function are a number of committed volunteers including: the volunteer IT manager, Colin Wing, who trains staff, and all new volunteers; the Keeper of the Inventory, Sally Williams; and those that lead and are involved in the Trust’s working groups. Through new systems the Trust is now able to report accurately that it has over 50 committed regular volunteers who have provided over 900 hours from September to December alone (when our records started to measure their invaluable input).

In preparation for reinstating Open Garden Squares Weekend, in December the Trust increased its capacity by securing the services of an Event Producer on a time-limited contract funded with the NLHF grant; and started recruitment for a Press and PR specialist contractor too.

Under the auspices of a newly appointed Treasurer, Natasha Dos Passos, the Trust moved all its accounting to an accountancy package, Quickbooks and introduced a number of efficiencies on processes and controls.

Research

During 2021, David Sykes stepped down as the chair of the Research Working Group and Richard Capewell kindly took on leading the volunteers, supported by Barbara Deason and Joan Pateman. The Group continued to meet regularly online. Research on the theme of Women in Horticulture culminated in a number of articles featured in London Landscapes and a joint presentation by the researchers as part of the Trust’s lecture series. The group is now considering future themes. Unfortunately, due to archives remaining largely inaccessible during the pandemic and various lockdowns work on green spaces in Brent was carried on ad hoc. For 2022, Barbara Deason is resuming the systematic update to research on London’s historic landscapes held in the Inventory and made freely available to the public (at: https://londongardenstrust.org/conservation/inventory/). The focus, is in line with the Mayor of London’s Borough of Culture is Lewisham, and new volunteers have stepped forward to take on this work.

Todd Longtaffe-Gowan, assisted by Sally Williams, again edited the Trust’s annual journal, The London Gardener, reaching a milestone of 25 years. The Journal, which features a variety of research articles, was dedicated by a longstanding supporter through the Executors of the Estate of the late Fiona Crumley which covered the costs of producing this tome and the donation of a prize towards the Trust’s Winter raffle.

Planning and Conservation

The Trust continued to advise and comment on planning and listed building applications affecting historic parks and gardens, using information contained in the Trust’s Inventory and in conjunction with the Gardens Trust. The Trust was notified of 245 (175 in 2020) planning applications for proposals going to planning in 27 London Boroughs (29 in 2020) for a variety of purposes, including Local Plan Consultations. Volunteers on our Planning Working Group provided detailed comments on 22 planning applications (23 in 2020) during the year to protect a number of landscapes. The Planning and Conservation Project Officer due to personal circumstances required a period of extended unpaid leave which hampered progress but nonetheless was able to recruit some new volunteers.

At the end of July 2021 the Minister, following the recommendations of the Planning Inspector, gave his approval for planning permission for the building of the UK Holocaust Memorial and Learning Centre in Victoria Tower Gardens. The Trust, perturbed by the continued attempts to build a major construction on a listed public park sought a High Court judgment on 3 grounds believing the process had incorrectly weighed up the heritage significance and vulnerabilities; inappropriately considered alternative schemes and had ignored the 1900 London County Council Act which had set up the public park. Working collaboratively with other campaigners including Save Victoria Tower Gardens and the Thorney Island Society, the Trust was able to launch the legal challenge as a result of substantial contributions, raising in excess of £100,000, through foundations and private donors as well as using the Crowdjustice platform and securing Gift Aid. The Trust wishes to thank Richard Buxton, Meyric Lewis and Richard Drabble QC who formed the legal team who each used their expertise, personal time and energies to strengthen the Trust’s case.

Page 3

LONDON HISTORIC PARKS AND GARDENS TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021

Future Plans

In 2022 the Board having reviewed its business model, plans to hold an EGM (General Meeting) to approve new Articles, including a new membership model. With lockdown restrictions lifting, the Trust has put in place plans to reinstate London Open Gardens weekend, giving access to gardens and allotments across central London. To this end the Trust has arranged a substantial commercial sponsorship with London Square which it is hoped may lead to further similar arrangements for other activities and helps share the financial burden of delivering this event – to be known for 2022 as London Square Open Gardens Weekend.

The Trust will also continue its main campaign to protect Victoria Tower Gardens and envisages new planning work for other spaces in London. The Lewisham research is intended not only to enrich the Inventory and discover new sites, but hopes to produce an accompanying printable pamphlet as part of the Trust’s Borough of Culture contribution. The Trust is also continuing to experiment with plans for occasional hybrid lectures where people may either attend in person or simultaneously online – the first of these, in May, will be part of Chelsea Fringe.

Ultimately everyone benefits from better protected and understood green space, but the Board recognises that greater diversity is needed for the health of the organisation and the widest demonstration of public benefit. The Trust hopes to amend its membership package to attract more and a wider range of supporters, subject to amendment of its Articles that have not been reviewed since 1994.

Page 4

LONDON HISTORIC PARKS AND GARDENS TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Trust is a registered charity. It is constituted as a company limited by guarantee and governed by a Memorandum and Articles of Association. The Board of Trustees (Council of Management) is the governing body of the Trust. Its members are Trustees of the charity and also Directors of the Trust for the purposes of the Companies Acts. The members of the Board who served during the year are shown on page 7. Board members are nominated and elected at the Trust’s Annual General Meeting, or co-opted by the Board between AGMs. In 2021, due to ongoing lockdown restrictions, the Trust’s AGM was held as a closed online meeting for Trustees only. The papers were circulated before the meeting to all members with an invitation to raise any questions or concerns.

Board members serve for a three-year term and are then eligible for re-election for two further terms of three years (maximum term of nine years). Board members receive appropriate induction and other training in their responsibilities as Trustees and Directors of the Trust. During 2021 the Board met eight times to transact Board business. Natasha Dos Passos was appointed as Trustee and Treasurer Elect on 19 January 2021. Lisa Watson stepped down as Treasurer on 26 July 2021 and Natasha Dos Passos took over as Treasurer from that date.

There are a number of Board Committees and Working Groups, which organise the activities and work of the Trust. Chairs of the Working Groups were: Lectures and Walks: Caroline Ames and Peter Sibley; Planning and Conservation: Sally Prothero; Research: David Sykes and Barbara Deason; London Open Gardens 2021 and then London Square Open Gardens weekend 2022: Nathan Oley; Fundraising Task Force: Celia Mead.

Hal Moggridge OBE has continued as an active Patron and Dr Todd Longstaffe-Gowan has continued as President, fundraising for and delivering the annual journal. The Trust works closely with Royal Parks and a number of other bodies with a London focus, including Historic England, CPRE London, London Friends of Greenspaces Network, the Heritage Alliance and Parks for London amongst others.

The Trust is an active member of the national association: the Gardens Trust. The Trust appoints a representative each year to vote at the Garden Trust’s AGM and the representative in 2021 was Lisa Watson. Lisa Watson is the Treasurer of the Gardens Trust and also Vice Chair until 03 September 2021. Maureen Nolan is the Secretary of the Gardens Trust.

Following Charity Commission guidance, the Board has adopted a Risk Management Policy and maintains a Risk Register, which is reviewed on an annual basis. The Board believes that maintaining financial reserves at appropriate levels, combined with an annual review of the controls over key financial systems, will provide sufficient resources in the event of adverse conditions. The Board confirms that it has agreed actions to address or mitigate the identified significant risks.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

2935176 (England and Wales)

Registered Charity number

1042337

Registered office

Duck Island Cottage St James's Park London SW1A 2BJ

Page 5

LONDON HISTORIC PARKS AND GARDENS TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021

Trustees

Elizabeth Jane Watson (Chair and Treasurer) Caroline Jane Ames Natasha Alexandra Andrade dos Passos (Treasurer from 26.7.2021) (appointed 19.1.2021) Darren McCreery (appointed 23 March 2021, resigned 21 September 2021) Emma Gregory McNamara (resigned 14 July 2021) Celia Jane Mead Maureen Patricia Nolan Nathan David Oley Sally Prothero Peter William Sibley Tim Webb

Company Secretary Maureen Nolan

Independent Examiner

Rekha Shah Institute of Chartered Accountants in England & Wales Able & Young Ltd Chartered Certified Accountants Airport House Purley Way Croydon Surrey CR0 0XZ

Bankers

CAF Bank Limited West Malling, Kent ME19 4TA

Unity Trust Bank PO Box 7193 Planetary Road Willenhall WV1 9DG

Website

www.londongardenstrust.org

www.opensquares.org

FINANCIAL REVIEW

Incoming resources for the year totalled £265,405 (2020 £204,769). This represents the generosity of supporters and benefactors, and payments in respect of grant-aided projects. Resources expended for the year totalled £261,541 (2020: £156,435). Reserves stand at £143,813 (2020 £139,949), comprising £79,867 general unrestricted funds and £63,946 restricted funds. The Trust benefited from the award of grants from Historic England, NLHF Resilience and the Culture Recovery Fund. The Royal Parks continued to donate office space, which sadly has continued to be underutilised during 2021 due to lock-down restrictions

Approved by order of the board of trustees on 26 May 2022 and signed on its behalf by:

Elizabeth Watson - Trustee

Page 6

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LONDON HISTORIC PARKS AND GARDENS TRUST

Independent examiner's report to the trustees of London Historic Parks and Gardens Trust ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2021.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company 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 your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

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:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts 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

  3. the accounts 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 accounts to be reached.

Rekha Shah Institute of Chartered Accountants in England & Wales Able & Young Chartered Certified Accountants Airport House Purley Way Croydon Surrey CR0 0XZ

13[th] June 2022

Page 7

LONDON HISTORIC PARKS AND GARDENS TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021

Unrestricted
Restricted
fund
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
45,226
-
London Gardener
-
31,800
Charitable activities
4
Activities and events
16,588
-
Marketing & Open Garden Squares Weekend
20,891
-
Research, publications, inventory
and education
-
-
Repton in London
-
-
Campaigns
-
104,302
Historic England
-
42,894
NLHF
-
-
Culture Recovery Fund
-
3,190
London Gardener
505
Crowd Justice donations
-
-
Investment income
3
9
-
Total
82,714
182,691
EXPENDITURE ON
Charitable activities
5
Activities and events
5,828
-
Marketing & Open Garden Squares Weekend
2,516
-
Research, publications, inventory
and education
-
-
Management costs
52,858
-
Campaigns
-
94,578
Repton in London
-
-
Historic England
-
23,058
NLHF
-
28,117
Culture Recovery Fund
-
26,105
London Gardener
-
28,482
Crowd Justice donations
-
-
Total
61,202
200,340
NET INCOME/(EXPENDITURE)
21,512
(17,649)
Transfers between funds
12
(7,963)
7,963
Net movement in funds
13,550
(9,687)
RECONCILIATION OF FUNDS
Total funds brought forward
66,317
73,632
TOTAL FUNDS CARRIED FORWARD
79,867
63,946
2021
Total
funds
£
45,226
31,800
16,588
20,891
-
-
104,302
42,894
-
3,190
505
-
9
265,405
5,828
2,516
-
52,883
94,578
-
23,058
28,117
26,105
28,482
-
261,541
3,864
-
3,864
139,949
143,813
2020
Total
funds
£
56,452
-
12,673
28,398
5
169
14,352
14,460
49,550
28,710
-
-
-
204,769
6,712
39,153
10,468
47,371
10,000
19
16,373
18,709
7,630
-
-
156,435
48,334
-
48,334
91,615
139,949

The notes form part of these financial statements

Page 8

LONDON HISTORIC PARKS AND GARDENS TRUST

BALANCE SHEET 31 DECEMBER 2021

Unrestricted
Restricted
fund
funds
Notes
£
£
CURRENT ASSETS
Debtors
10
88,361
-
Cash at bank
165,093
63,946
253,454
63,946
CREDITORS
Amounts falling due within one year
11
(173,587)
-
NET CURRENT ASSETS
78,867
63,946
TOTAL ASSETS LESS CURRENT LIABILITIES
79,867
63,946
NET ASSETS
79,867
63,946
FUNDS
12
Unrestricted funds
Restricted funds
TOTAL FUNDS
2021
Total
funds
£
88,361
229,039
317,400
(173,587)
143,813
143,813
143,813
63,946
79,867
143,813
2020
Total
funds
£
250
153,183
153,433
(13,484)
139,939
139,949
139,949
66,317
73,632
139,949

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 26 May 2022 and were signed on its behalf by:

Elizabeth Watson - Trustee

The notes form part of these financial statements

Page 9

LONDON HISTORIC PARKS AND GARDENS TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Due to timing differences, HE Income includes amounts relating to the period but received in the next period.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Allocation and apportionment of costs

Expenditure which is directly attributable to specific activities has been included in these cost categories. Where costs are attributable to more than one activity they have been apportioned across the cost categories on a basis consistent with the use of these resources.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Tangible fixed assets

Individual tangible fixed assets costing less than £1,000 are written off to the statement of financial activities and not capitalised.

Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimate residual value over the expected useful lives on the following basis:

Office equipment - over four years

continued...

Page 10

LONDON HISTORIC PARKS AND GARDENS TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021

2.
DONATIONS AND LEGACIES
Membership subscriptions
The Royal Parks
Aldama Foundation
Deborah Loeb Fund
Legacy
Finnis Scott Foundation
Richard Broyd
Other donations
3.
INVESTMENT INCOME
Deposit account interest
4.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Activities and events
Activities and events
Marketing & Open Gardens
Squares Weekend
Marketing & Open Garden Squares Weekend

Research, publications,
inventory and education
Repton in London
Historic England Planning
Historic England
Campaigns
Campaigns
NLHF
NLHF
Culture Recovery Fund
Culture Recovery Fund
London Gardener
London Gardener
2021
£
13,952
9,000
-
17,000
5,001
7,000
-
25,075
77,027
2021
£
9
2021
£
16,588
20,891

42,894
104,302
-
3,190
505
188,370

continued...

Page 11

LONDON HISTORIC PARKS AND GARDENS TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021

5. CHARITABLE ACTIVITIES COSTS

Activities and events
Marketing & Open Garden Squares
Weekend

Research, publications, inventory
and education
Management costs
Campaigns
Historic England
NLHF
Culture Recovery Fund
London Gardener
Crowd Justice donations
Direct
Costs
£
5,828
2,516

94,578
23,058
28,117
26,105
28,482
-
208,683
Support
costs
£
-
-
52,858
-
-
-
-
-
-
52,858
Totals
£
5,828
2,516
-
52,858
94,578
23,058
28,117
26,105
28,482
-
261,541

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2021 nor for the year ended 31 December 2020.

Trustees' expenses

There were no transactions between the Trust and the members of Council.

7. STAFF COSTS

The average monthly number of employees during the year was as follows:

8.

Planning
Administration
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
49,349
Charitable activities
Activities and events
12,673
Marketing & Open Garden Squares Weekend
28,398
Research, publications, inventory
and education
5
Repton in London
-
Historic England
NLHF
Culture Recovery Fund
Campaigns
Investment income
-
Total
90,425
2021
0.6
1.6
Restricted
funds
£
7,103
-
-
-
169
14,460
49,550
28,710
14,352
-
114,344
2020
0.6
1.3
Total
funds
£
56,452
12,673
28,398
5
169
14,460
49,550
28,710
14,352
-
204,769

continued...

Page 12

LONDON HISTORIC PARKS AND GARDENS TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021

8.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
fund
funds
£
£
EXPENDITURE ON
Charitable activities
Activities and events
6,712
-
Marketing & Open Garden Squares Weekend
39,153
-
Research, publications, inventory
and education
2,680
7,788
Management costs
47,371
-
Repton in London
-
19
Historic England
-
16,373
NLHF
-
18,709
Culture Recovery Fund
-
7,630
Campaigns
-
10,000
Total
95,916
60,519
NET INCOME/(EXPENDITURE)
(5,491)
53,825
Transfer between funds
12
(1,913)
1,913
Net movement in funds
(7,404) 55,738

RECONCILIATION OF FUNDS
Total funds brought forward
73,721
17,894
TOTAL FUNDS CARRIED FORWARD
66,317
73,632
9.
RESOURCES EXPENDED
Resources expenses incudes Independent Examiner's remuneration of £750. (2020: £750).
10.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021
£
Trade Debtors
50,000
Other Debtors
38,361
88,361
Total
funds
£
6,712
39,153
10,468
47,371
19
16,373
18,709
7,630
10,000
156,435
48,334
-
48,334
91,615
139,949
2020
£
-
250
250

continued...

Page 13

LONDON HISTORIC PARKS AND GARDENS TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Accruals and deferred income

2021
£
7,634
165,953
173,587
2020
£
12,734
750
13,484

12. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.1.21 in funds funds 31.12.21
£ £ £ £
Unrestricted funds
General fund 66,317 21,512 (7,963) 79,867
Restricted funds
The London Gardener 14,641 3,823 - 18,464
Repton in London 2,718 - - 2,718
Historic England - 10,536 3,828 14,364
NLHF 30,841 (18,817) 2,300 14,324
Culture Recovery Fund 21,080 (22,915) 1,835 -
Campaigns 4,352 9,724 - 14,076
73,632 (17,649) 7,963 63,946
TOTAL FUNDS 139,949 3,864 - 143,813

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Donations and Legacies
The London Gardener
Campaigns
Historic England
NLHF
Culture Recovery Fund
TOTAL FUNDS
Incoming
Resources
Transfer
Movement
resources
expended
between
in funds
funds
£
£
£
£
82,714
(61,202)
(7,963)
13,550
32,305
(28,482)
-
3,823
104,302
(94,578)
-
9,724
42,894
(23,058)
3,828
23,664
-
(28,117)
2,300
(25,817)
3,190
(26,105)
1,835
(21,080)
182,691
(200,339)
0
(9,686)
265,405
(261,541)
0
3,864

continued...

Page 15

LONDON HISTORIC PARKS AND GARDENS TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021

12. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.1.20 in funds 31.12.20
£ £ £
Unrestricted funds
General fund 73,721 (7,404) 66,317
Restricted funds
The London Gardener 15,327 (686) 14,641
Repton in London 2,567 151 2,718
Historic England - -
NLHF - 30,841 30,841
Culture Recovery Fund 21,080 21,080
Campaigns 4,352 4,352
17,894 55,738 73,632
TOTAL FUNDS 91,615 48,334 139,949

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
The London Gardener
Repton in London
Historic England
NLHF
Culture Recovery Fund
Campaigns
TOTAL FUNDS
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
90,425
(95,916)
(5,491)
7,102
(7,788)
(686)
170
(19)
151
14,460
(16,373)
(1,913)
49,550
(18,709)
30,841
28,710
(7,630)
21,080
14,352
(10,000)
4,352
114,344
(60,519)
53,825
204,769
(156,435)
48,334

continued...

Page 15

LONDON HISTORIC PARKS AND GARDENS TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021

12. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net Transfers
movement between At
At 1.1.20 in funds funds 31.12.21
£ £ £ £
Unrestricted funds
General fund 73,721 14,108 (7,963) 79,867
Restricted funds
The London Gardener 15,327 3,137 - 18,464
Repton in London 2,567 151 - 2,718
Historic England - 10,536 3,828 14,364
NLHF - 12,024 2,300 14,324
Culture Recovery Fund - (1,835) 1,835 -
Campaigns - 14,076 - 14,076
17,894 38,089 7,963 63,946
TOTAL FUNDS 91,615 52,197 - 143,813

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
The London Gardener
Donations and Legacies
Repton in London
Historic England
NLHF
Culture Recovery Fund
Campaigns
TOTAL FUNDS
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
173,139
(157,118)
8,059
7,607
(36,270)
(28,663)
31,800
-
31,800
170
(19)
151
57,354
(39,431)
21,749
49,550
(46,826)
5,024
31,900
(33,735)
-
118,654
(104,578)
14,076
297,035
(260,859)
44,139
470,174
(417,977)
52,197

continued...

Page 16

LONDON HISTORIC PARKS AND GARDENS TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2021.

Page 17

LONDON HISTORIC PARKS AND GARDENS TRUST

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021

INCOME AND ENDOWMENTS
Donations and legacies
Membership subscriptions
The Royal Parks
Aldama Foundation
Deborah Loeb Fund
Legacy
Finnis Scott Foundation
Richard Broyd
Other Donations
Investment income
Deposit account interest
Charitable activities
Activities and events
Marketing & Open Gardens Squares Weekend
Research, publications, inventory and education
Historic England Planning
NLHF
Culture Recovery Fund
Campaigns
London Gardener
Total incoming resources
EXPENDITURE
Charitable activities
Activities & Events
Marketing and Open Garden Squares Weekend
Research, publications, inventory and education
Repton in London
Journal
NLHF
Historic England
London Gardener
Culture Recovery Fund
Campaigns
Support costs
Management
Office costs
2021
£
13,952
9,000
-
17,000
5,001
7,000
25,075
77,027
9
16,588
20,891
-
42,894
-
3,190
104,302
505
188,370
265,405
5,828
2,516
-
-
-
28,117
23,058
28,482
26,105
94,578
208,683
52,858
2020
£
14,794
9,000
500
6,000
1,177
8,000
16,981
56,452
-
12,673
28,398
174
14,460
49,550
28,710
14,352
148,317
204,769
6,712
39,153
2,680
19
7,788
18,709
16,373
-
7,630
10,000
109,064
47,371

This page does not form part of the statutory financial statements

Page 18

LONDON HISTORIC PARKS AND GARDENS TRUST

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021

Total resources expended
Net income
2021
£
261,541
3,864
2020
£
156,435
48,334

This page does not form part of the statutory financial statements

Page 19