FRIENDS OF SWANSEA BOTANICAL GARDENS
Register8d Charity Number: 1052032
Annual Report and financial ststements for the 12 months 8nd8d 31st December 2025
Contents
Pa
General information
Trustees, report
Independent examinerfs report
ststement of fin8ncial activities
Balance sheet
10
Not8S to the accounts

FRIENDS OF SWANSEA BOTANICAL GARDENS
General Information for the 12 months ended 3181 Decemb8r 2025
Refgrence and administration details
Charity name
Friends of Swansea Botanical Gardens
Working name
FSBG
Charity Number
1052032
Charity's prlncipal address
Botan￿1 Gardens
Singleton Park
Swansea
SA2 9DU
Trust88S
Sonja Olsen
Susan Bafk8r
Wendy Owen
Ceri Davies
Janet Leach
Emiliè Short
Amanda White
Stephen Kidw811
Jane Terrett
Pam91a Morgan
Chairper50n
Treasurer
Secr8lary
Resigned September 2025
R8signed September 2025
Independent examiner
St8phen Kent & Company
Chartered Accountsnts
456 Gower Road
Killay
Swansea SA2 7AL
Bankers
Lloyds Bank plc
Oxford Street
Swansea SA13AF

FRIENDS OF SWANSEA BOTANICAL GARDENS
Trustees Annual Report for the 12 months ended 31st December 2025
The Trustees present their r8POrt along with the financial ststements for the twelve months ended
31 December 2025. The financial statements comply with the Charities Act 2011 and SORP and
with the Financial Reporting Standard applicable to the United Kingdom and Republic of Ir8land
(FRS102).
Structure, Governance & Management
Friends of the City of Swans8a Botanical Complex was established in 1994 in order to promote th8
Botanical Gardens in Singleton Park, Clyne Gardens and Plantasia. In 2021 the organisation was
renamed as Friends of Swansea Botanical Gardens (FSBG) to reflect that the organisation now
only supports the Botanical Gardens in Singleton Park. The organisation was r8gistered as a
charity in 1995 with a Constitution which has subsequently had small amendments.
Its income is gen8rated from the sale of plants at a well-established shop, which has been trading
for twenty-nine y8ars. Additional income is acquired through grant funding for specific projects.
FSBG has no assets other than cash at the bank. its plant stock and the goodwill of th8
volunteers.
FSBG is based in two polyiunnels within the Botanical Gardens in Singleton Park. FSBG operates
under a three-y8ar Licenc8 & Agreement with City & County of Swansea. This was renewed in
April 2025.
All projects undertaken in the Gardens are either initiated by the Council or with the agreement of
the Council. FSBG is an affiliated society of the Royal Horticultural Society [RHS]. Annual
insuranc8 Wlth public liability up to £1 Omillion is in place.
The affairs of FSBG are managed by a Board of Trustees consisting of up to thirteen memb8rs
(eight at present) to include three Office Bearers - Chair, Honorary Secretary and Honorary
Treasurer. Included in the thirteen is a representative of the City Council. All Officers are elected
annually and the Chair may not serve more than three consecutive years without the approval of
the AGM. All other memb8rs are elected annually for a period of three consecutive years. All give
their time voluntarily and receive no remuneration or other benefits other than documented
expenses. The Committee meets five times each year with the intention of acting in the b8St
int8rests of the Charity. Th8 AGM is held in Maylearty June.

FRIENDS OF SWANSEA BOTANICAL GARDENS
Documentation is in place to cover financial policy, 8quality and div8rsity, saf8guarding,
volunteering, environment and grievances. All volunteers have copies of these documents. They
are updated as needed to keep pace with legislation.
FSBG is run entirely by volunt88rs and offers volunt88ring opportunities for a diverse s8dion of
the local community. These volunteering opportunit18s offer roles for people of various abilitl8S.
Without willing volunteers generously giving their time and their skills the charity would not exist.
Volunteer hours this year are approximately 4,000.
Due to the loss of our main Shop polytunnel by Storm Darragh in December 2024 it was decided
to suspend recruitment of new volunteers until both polytunnels were back into full operation.
Unfortunately, the replacement of the Shop polytunnel has taken much longer than expected. The
polytunnel belongs to the Council and is completely out of the control of FSBG. However, the
recruitment process has been reactivated for 2026.
FSBG continues to work closely with the on-site Council staff and are grateful to them for th8ir
assistsnce throughout the year. especially wtth the winter plant care and watering of plants.
The Charity has an ageing group of knowledgeable people who need to pass on their knowledge
to the next generation. But there is a problem recruiting young8r volunteers, not only to carry on
the work of FSBG, but also to become Trustees and ev8ntually take on Officer responsibilities.
This is a very serious problem for the future of the Friends of Swansea Botanical Garden. Adive
steps have been taken with the Trustees holding a "brainstomiing" meeting lead by a professional
facilitator. This was a very successful discussion resulting in good point8rs and direction. It was
followed by a rneeting with all volunt8ers to outline concerns about the future of FSBG. Several
volunte8rs came forward to fill pot8ntial vacances giving the Trustees optimism for the future of the
management. The Trustees understand that FSBG is not unique in this situation as many others
in the charity sector are experiencing the same problems.

FRIENDS OF SWANSEA BOTANICAL GARDENS
Trading
Income is achieved through trading in the community Plant Shop and from grant funding for
specific projects. 2025 has been a very successful trading year in the shop, despite the
difficulties. Takings are up on last year which was pleasing given the challenging weather
conditions and cost-of-living crisis. Stock for the shop com8s from three sources: purchased from
reputable suppli8rs. propagated by volunteers from s8ed and existing stock or donated by the
Council and supporters. Stock levels are reviewed regularly to ensure that an adequate range is
offered for sale. Following increased interest from the public in houseplants the range of indoor
plants has been expanded. Supplies of plants and compost improved this year again, although
prices have risen even more. Building on the success of recent years we continue to plac8 more
reliance on propagating our own stock, ensuring that we are more resilient to market fluctuations.
Objectives & Activities
The overall aims and objectives of FSBG are to preserve, conserve, restore and maintain the
gard8ns and grounds in the Botanical Gardens for the b8n8fit and enjoyment of the public.
Achievements & Performance
FSBG has spent £25,599 this year on improvernents and maintenance in the gardens.
We have introduc8d plant identification botanical lab81s with QR codes to infomi visitors what is
growing in each bed and these new labels have been wo51 received by the Visitors.
W8 have funded a new path and planting of the herb garden which continues into 2026. We have
continu8d our programm8 of refurbishment and staining of bench seats. Also. we have continued
our prc#Jrammes of plant labelling and supports and restoration of pathways and replanting. We
purchased vital Pond filtration equipment for the Temperate Glasshouse. We have also funded
tools and 8quipment for th8 gardeners. This included vegetable cages to enable the gardeners to
grow even more food which is donated to Sketty Food Bank. Our website and social media is ful
of information about th8 Botanical Gardens and has an increased following. We produc8 a
quartedy NewsLetter with inter8Sting contributions covering plant infomiation, food and poems
8tc., from volunteers and gardeners. This is sent to approximately 650 supporters.
Due to th8 damage caused by Stom Darragh in December 2024, we lost our shop polytunnel.
We had to transfer as much as possible, including cupboards. stationary, reference books, tools.
sales equipment, compost. plant feed, plants, workstations, seating etc, everything needed to
work, prepare and pot up plants. to our second polytunnel normally used for storage. Our
volunteers worked tirelessly all through January 2025 to enable the shop to b8 reopened safely for
the public and for our volunt88rs.

FRIENDS OF SWANSEA BOTANICAL GARDENS
Future Plans
FSBG wtll fund the W811being Garden to be planted with fruit trees and perennials as the soil, does
not support th8 wildflowers previously planted.
The garden will celebrate its centenary in 2026. In readine&8 various projects are planned:_
Refurbishment of Ty'r Blodau, the Education Centre, which is the centre piece of the Botanical
Garden. This will include r8painting of shutt8rs, metalwork and woodwork. A new design for
planting and the subsequent planting will be funded for the waterfall garden. Also planned is a
timer switch for waterfall, to be installed. We will add to our collection of wood8n carved animals
with some frogs and toads for siting around ponds. Also, new plants for the Temperate
Glasshouse. Other vital maintenanc8 issues will be addressed by funding a replacement of th8
notice board at the entrance to the Botanical Garden. And reroofing for the grav81 shed
The Green Flag Award Judging wtll take place in the Spring.
We are introducing work-shops for our volunteers to incr8ase their knowledge of correct planting
proc8dur8s, soil types, propagating, seed growng, pruning times and general care.
Financial Review and Reserves Policy
Unrestricted funds.. Incoming resources amounted to £42,139 (2024.. £60,411) and expenditure of
£45,267 (2024.. £52,428) was incurred. There was therefore net outgoing resources of £3 128
(2024: incoming £7.983} Adding the deficit to opening unrestricted funds of £84.45612024:
£95,300) resu￿$ in unr8Stricted funds Carried foNard at 31 st Dec8mber 2025 were £81,328(2024:
£84,456). These unrestricted funds will be utilis8d on future projects.
Restricted funds.. There was no incoming resources (2024: £6.028) and no expenditure (2024..
£24,855) was incurred. All of the restricted funding was sp8nt in 2024. Restricted funds carried
forward are Nil.
Reserves Policy
FSBG managing Committee has resolved to set asKle a sum of mon8y to provide financial stability
and the means for the development of our principal activities. It is intended to maintain the reserves
at £20,000 for the coming y8ar, in orderto meet any unforeseen r8quirements or emergencies. This
does not include the cost of operating stocks of plants and consumables, without which the charity
cannot function.
In addition of being abl8 to Cover potential risks and conting8nci8S that may arise from time to time,
the Reserves Policy aims to maintain sufficient level of r8serves to enable normal operating activities
to continue over a period of up to 12 months should a shortfall in income occur.
The managing Committee annually reviews the aniount of reserves required to ensure that they are
adequate to fulfil continuing obligations.

FRIENDS OF SWANSEA BOTANICAL GARDENS
Investment Policy
The funds held by th8 Charrty are invested with the objective of obtaining the highest interest rates
available with the minimum of risk.
Trustees. responsibilities
The Trustees are responsible for preparing the Trustees. Report and the financial statements in
accordance with applicable law and Unit8d Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice).
The law applicable to charits'es in England & Wales requires the Trustees to prepare financial
statements for each financial year showing the incoming resources and application of resources of
the Charity for that period. In preparing these financial statements the Trustees ar8 required to:
$81ect suitable accounting policies and then apply them consistently, make judgements and
estimates that are reasonable and prudent; and prepare the financial accounts on the going
concem basis unless it is inappropriate to presume that the Charity will continu8 in operation.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial position of the Charity and enable them to ensure that the
financial statements comply with the Charit18s Act 2011 (FRS 102), and the Charity SORP
Regulations.
They are also responsible for safeguarding the assets of the Charity and hence for taking
reasonable steps for the prevention and detection of fraud and oth8r irregularities.
The trustees, report was approved by the trustees on 3rd Jun8 2026 and signed on their behalf by:
Som
Sonja Olsen
Chair
3rd June 2026

FRIENDS OF SWANSEA BOTANICAL GARDENS
Independent Examiners Report to the Trustees of The Friends of Swansea Botanical
Gardens.
I report on the accounts of the Fri8nds of th8 Swansea Botanical Gardens for the 12 months
ended 31st D8¢ember 2025 which are set out on pages 7 to 10.
Respective responsibilities of trustees and examiner.. .
The charivs trustees are responsible for the pr8paration of the accounts. The charity's trustees
consider that an audit is not required for this year under section 144(2) of th8 Charities Act 2011
(th8 2011 Act), and that an independent examination is n8eded. It is my responsibility to..
examine the accounts under section 145 of the 2011 Act"
follow the procedures laid down in the General Directions given by the Charity Commission8rs
under section 145(5)(b) of the 2011 Act. and
state whether particular matters have come to my attention.
Basis of independent examinerfs statement
My examination was carried out in accordance with Gen8ral Directions grven by the Charity
Commission. An examination includes a r8view of the accounting records kept by the charity and a
comparison of the accounts presented with those records. It also includes consideration of any
unusual items or disclosures in the accounts and seeking explanations from you as trustees
conceming any such matters. The procedures undertaken do not provide all the evidence that
would be required in an audit. and consequently no opinion is given as to whether the accounts
pres8nt a 'true and fair vi8w' and th8 report is limited to those matters set out in the statement
below.
Ind8pend8nt examiner's statement
In the connection with my examination. no matter has come to my attention:
1. vthich gives me reasonable caus8 to b81ieve that in. any material respect, the requirements..
to keep 8ccounting records in accordance with section 130 of the 2011 Act. and
to prepare accounts which accord with the accounting records and comply with the
accounting requiremgnts of the 2011 Act.
have not been met" or
2.to
the
my opinion, attention should be drawn in order to enable a proper understanding of
to be reached.
o(J
ephen Kent
CA
Steph8n Kent & Company
456 Gower Road
Killay, Swans8a SA2 7AL
302
.date

FRIENDS OF SWANSEA BOTANICAL GARDENS
Statement of financial activities for the 12 months to 31st December 2025
Unrestricted
Funds
Restricted
Funds
Total
Funds
3V1212025
Total Funds
Note
3V1212024
Incomln8 Resources
Donations & Grants
Trading Income
Interest on Investments
40,336
1,123
27.569
37,135
1,735
40,336
1,123
Total Incomln8 Resources
42,139
42,139
66,439
Resource$ Expended
Charitable Activities
Plants & Materials for Resale
Other Trading Materials
Administration
25,599
14.023
2,572
3.073
25,599
14,023
2.572
3,073
65,632
9.581
1,270
800
Totsl Resources Expended
45,267
45.267
77,283
NET INCOMINGIOUTGOING RESOURCES
-3,128
3.128
-10,844
Balances brought fonvard as at 1st January 2025
84,456
84,456
95.3LKJ
Balances carried forward as at 31st December 2025
81.328
81.328
84,456
The Statement of Financial activities includes all gains and losses recognised in the year
All incoming resources and resources expended derive from continuing activities

FRIENDS OF SWANSEA BOTANICAL GARDENS
Balance Sheet as at 31st December 2025
31st Detember 2025
31st December 2024
Note
Current Assets
Stock
Cash at Bank
Cash in Hand
Prepayments
Total Current Assets
3,079
79,643
36
184
6,190
78,432
50
184
82.942
84,856
Current Liabllltles
Accruals
1.614
NET TOTAL ASSETS
81,328
84,456
Funds
Unrestricted
Restricted
81,328
84,456
TOTAL FUNDS
81,328
84,456
The Flnancial Statements were approved by the trustees on 3, June 2026 and signed on their behalf by:_
Sonja Olsen
Chair
3 June 2026
io

FRIENDS OF SWANSEA BOTANICAL GARDENS
Notes to the financial statements for the year 8nded 31st D8cember 2025
Accounting policies
The accounts have been prepared on a going concem basis under the historical cost
convention, and in accordance with th8 Charities Act 2011 and with the Financial Reporting
Standard applicable to the United Kingdom and Republic of Ireland (FRS102). Also, the
Charities SORP (FRS 102).
The following accounting F)olicies have been used:
{a) Inter8St receivable is accounted for in the year in which it falls due.
(b) Donations receivable and Trading Income are accounted for in the year in which thay
are received.
(c) Funds accounting - Funds held by the charity are: Unrestricted general funds - these are
funds which Can be used in accordance with the charitable objects at the discretion of the
Trust88s.
Restrict8d fvnds - these ar8 funds which can only be used for particular restricted purposes
within the objects of the Charity. Restrictions aris8 when specified by the donor or when
funds ar8 raised for particular restricted purposes.
Further explanation of the nature and purpos8 of 8ach fund is induded in the notes to the
accounts.
(e) Resources expend8d - All expenditure is accounted for on an accrual accounting basis
and has been classified under headings that aggregate all costs related to the category.
2. Taxation
FSBG is a registered charity and, accordingly, is 8X8mpt from taxation on its income and
gains where they are appli8d for charitable purpos8S.
li

FRIENDS OF SWANSEA BOTANICAL GARDENS
3. Direct Charitable Expenditure
Unrestricted
Restrirted
Total
Total
to
3111212025
Funds
Funds
2024
Restoration of Paths
Repainting And Refvrbishment of Benches
Plant Labelling
Pond Equipment for GlassHous*
Tools and Equlpment for Gardeners
Plant5
Web-sStel NewsLetter & other
Communications
8,442
5,045
4,559
4,358
2,568
462
8,442
5.045
4,559
4,358
2,568
462
165
25,599
165
25,599
156
156
4. Trustees, r8muneration
None of the trustees were paid any remuneration or expenses by the Charity during thg
year (2024 none). There have been no related party transactions in the reporting period.
5. Stock
Stock of plants, compost, pots and other materials, used for trading. are valued at the
lowest of cost or net realisable value.
12

FRIENDS OF SWANSEA BOTANICAL GARDENS
6. Funds
Movement in Resourtes >
Balance
31st
December
2025
Balan
1st
January
2025
Incoming
Outgoing
RESTRICTED FUNDING
TOTAL RESTRICTED FU14DS
UNRESTRicfED FUNDING
General Funds
84,456
42,139
45,267
81,328
TOTAL FUNDS
84,456
42,139
45,267
81.328
13