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2023-03-31-accounts

Restricted Unrestricted Total Total
funds funds funds Funds
2023 2023 2023 2022
Note
Income from:
Donations
and legacies
3 122,951 3,672 126,623 172,216
Charitable
activities
372,985 372,985 456,227
Other trading activities 2,146 2,146 5,127
Investments 465 465 33
Other income 7 3,585 3,585 500
Total Income 122,951 382,853 505,804 634,103
Expenditure
on:
Charitable
activities
8 157,211 366,302 523,513 616,316
Total expenditure 157,211 366,302 523,513 616,316
Net (expenditure)/income
taxation
before (34,260) 16,551 (17,709) 17,787
Taxation (18,195)
Net (expenditure)/income
taxation
after (34,260) 16,551 (17,709) (408)
Transfers between funds 18 9115 (9115)
Net movement
in funds
(25,145) 7,436 (17,709 (408)
Reconciliation
offunds:
Total funds brought forward 40,284 187,245 227,529 227,937
Net movement
in funds
(25,145) 7,436 (17,709) (408)
Total funds carried forward 15,139 194,681 209,820 227,529
BALANCE S HEET AS AT MARCH 2 022
2023 2023 2022 2022
Note s e f F
Fixed assets
Tangible assets 13 14,103 18,115
Investments 14 4 4
14,107 18,119
Current assets
Debtors 15 233,453 208,012
Cash at bank and in hand 34,629 84,529
268,082 292,541
Creditors: due within one year 16 (72,369) (83,131)
Net current assets 195,713 209,410
Total net assets 209,820 227,529
Charity funds
Restricted funds 18 15,139 40,284
Unrestricted funds 18 194,681 187,245
Total funds 209,820 227,529
2023 2022
Cash flows from operating activities
Net cash used
in operating
activities (49.901) (100,592)
Cash flows from investing activities
Purchase oftangible
fixed
assets (1.770)
Net cash provided
by/(used
in) investing activities (1.770)
Cash flows from financing activities
Net cash provided
by financing
activities
Change
in cash and cash equivalents
in the year (49,901) (102,362)
Cash and cash equivalents at the beginning ofthe year 84,530 186,892
Cash and cash equivalents at the end of the year 34,629 84,530

Unrestricted Total
Restricted funds funds
funds 2023 2023 2023
f f
Donations 3,672 3,672
Grants 122,951 122,951
Total 2023 122,951 3,672 126,623
Unrestricted Total
Restricted funds funds
funds 2022 2022 2022
f
Donations 47,605 47,605
Grants 124,611 124,611
Total 2022 124,611 47,605 172,216

Unrestricted Total
funds funds
2023 2023
f f.
Gardening
work
168,391 168,391
Adult Learning 204.594 204,594
Honey Sales
Plant Sales
Total 2023 372,985 372,985
Unrestricted Total
funds funds
2022 2022
f
Gardening
work
235,747 235,747
Adult Learning 172,392 172,392
Honey Sales 2,952 2,952
Plant Sales 45,136 45,136
Total 2022 456,227 456,227
Unrestricted Total
funds funds
2023 2023
E
Fundraising events and trade 2,'I 46 2,146
Total 2023 2,146 2,146
Unrestricted Total
funds funds
2022 2022
E
Fundraising events and trade 5,127 5,127
Total 2022 5,127 5,127

Unrestricted Total
funds funds
2023 2023
E F
465 465
465 465
Unrestricted Total
funds funds
2022 2022
F
33 33
33 33

Unrestricted Total
funds funds
2023 2023
E
Insurance claim receivable 3,585 3,585
Total 2023 3,585 3,585
Unrestricted Total
funds funds
2022 2022
Rental income 500 500
Total 2022 500 500
ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES
Restricted Unrestricted Total
funds funds funds
2023 2023 2023
E E
Gardening work 105,040 234,719 339,759
Adult Learning 43,061 131,583 174,644
Horticultural Therapy 9,110 9,110
Total 2023 'I 57,211 366,302 523,513
Restricted Unrestricted Total
funds funds funds
2022 2022 2022
Gardening work 139,993 395,279 535,272
Adult Learning 43,381 43,381
Honey Sales 2,004 2,004
Plant Sales 35,659 35,659
139,993 476,323 616,316

Activities
undertaken Support Total
directly costs funds
2023 2023 2023
f f
Gardening work 135,115 204,644 339,759
Adult Learning 174,644 174,644
Horticultural Therapy 9,110 9,110
Total 2023 318,869 204,644 523,513
Activities
undertaken Support Total
directly costs funds
2022 2022 2022
f
Gardening work 314,200 221,072 535,272
Adult Learning 8,032 35,349 43,381
Honey Sales 2,004 2,004
Plant Sales 35,659 35,659
Total 2022 359,895 256,421 616,316
Total Total
funds funds
2023 2022
f
Wages and salaries (incl. NIC and pension costs) 134,301 114,706
Other staff costs 12,010 97,517
Subcontractor costs 8,178 3,156
Premises costs 20,409 17,492
Office costs 11,498 4,363
Insurance 4,117 3,273
Maintenance 8equipment 960 1,556
Legal and professional 4,061 5,693
Sundry (1,294)
Depreciation 4.012 5,570
Publicity and Marketing 98 39
Governance costs 5,000 4,350
204.644 256,422

2023 2022
f f
2,500 4,300

2023 2022
E E
Wages and salaries 324,367 307,611
Social security costs 34,693 28,397
Contribution to defined contribution pension schemes 9,840 8,218
Other staff costs 73,002
368,900 417,228
Admin staff
QCF Training
programme
Gardening
work
Workshops
Horticultural
therapy
Garden Centre
Office cleaning
2023 2022
No. No.
16 26

Plant Fixtures Other
and and fixed
machinery fittings assets Total
E
Cost or valuation
At 1 April 2022 19,866 59,240 47,063 126,169
At 31 March 2023 19,866 59,240 47,063 126,169
Depreciation
At 1 April 2022 10,347 50,644 47,063 108,054
Charge for the year 1,729 2,283 4,012
At 31 March 2023 12,076 52,927 47,063 112,066
Net book value
At 31 March 2023 7,790 6,313 14,103
At 37 March 2022 9,519 8,596 18,115

Registered office or
Name Company
Number
principal
place of
business
. .
Principal
. .
activity
Class of
shares
Holding
Walworth Garden 12996467 206 Manor Place,
London,
Sale ofplants Ordinary 1 00'%%d
England, SE173BN
Profit/(Loss)
Name Income Expenditure / Surplus/
(Deficit) for
Net assets
the year
f
Walworth
Trading
Garden
Ltd
260,154 (317,859) (57,705) (57,701)

BTORS
2023 2022
E E
Due within one year
Trade debtors 128,740 128,'I 69
Amounts
owed by group undertakings
37,119 16,883
Other debtors 1,154 3,109
Prepayments and accrued income 66,440 59,851
233,453 208,012

2023 2022
E E
Trade creditors 21,228 26,861
Other taxation and social security 29,415 22,637
Other creditors 1,121 2,447
Accruals and deferred income 20,605 31,186
72,369 83,131
FINANCIAL INSTRUMENTS
Financial assets 2023
E
2022f
Financial assets measured
expenditure
at fair value through income and 34,629 84,529

Balance at
Balance at 1 Transfers 31 March
April 2022 Income Expenditure in/ out 2023
f f f f
Unrestricted
funds
Designated
funds
Designated
funds
21,915 21,915
General funds
General funds 165,330 382,853 (366,302) (9,115) 172,766
Total unrestricted funds 187,245 382,853 (366,302) (9,115) 194,681
Restricted funds
Walcot Foundation 7,432 55,000 (71,547) 9,115
Arnold
Clark Community
Fund 1,000 (1,000)
.Elephant 8,COuncil Community 4,147 10,000 (14,147)
Gowling 1,522 5,000 (6,522)
Kick Start (Lambeth) 2,181 6,511 (8,692)
, Kusuma
T1'uat.
3,805 12,500 (16,305)
LBSImprovement Fund 15',139 18,000 (18,000) 15,139
Mental
Health, Foundation
272 490 (762)
Natural
History Museum
1,223 2,500 (3,723)
Neighbourhoods Fund LBS 1,700 4,450 (6,150)
Royal Horticultural Society 2,863 7,500 (10,363)
40,284 122,951 (157,211) 9,115 15,139
Total offunds 227,529
505,804
(523,513) 209,820

Balance at
Balance at 31 March
1 April 2022 Income Expenditure Taxation 2023
f f
Designated funds 21,915 21,915
General funds 165,330 382,853 (366,302) (9,115) 172,766
Restricted funds 40,284 122,951 (157,211) 9,115 15,139
227,529 505,804 (523,513) 209,820
NALYSIS OF NET ASSETS BETWEEN FUNDS
nalysis of net assets between funds - current year
Restricted Unrestricted Total
funds funds funds
2023 2023 2023
f f
Tangible fixed assets 14,103 14,103
Fixed asset investments
Current assets 15,139 252,943 268,082
Creditors due within one year (72,369) (72,369)
15,139 194,681 209i820

Restricted Unrestricte Total
funds d funds funds
2022 2022 2022
f
Tangible fixed assets 18,115 18,115
Fixed asset investments 4 4
Current assets 40,284 252,257 292,541
Creditors due within one year (83,131) (83,131)
40,284 187,245 227,529
2023 2022
f f
Net expenditure
for the year
(as per Statement of Financial Activities) (17,709) (408)
Adjustments
for:
Depreciation
charges
4,012 5,570
Increase in debtors (99,079) (113,060)
Increase
in creditors
62,875 7,306
Net cash used in operating activities (48,901) (100,592)
Analysis ofcash and cash equivalents
2023 2022
f f
Cash in hand 34,629 84,530
Total cash and cash equivalents 34,629 84,530
Analysis ofchanges in net debt
At 1 April At 31 March
2022 Cash flows 2023
f f f
Cash at bank and in hand 84,529 (49,900) 34,629
84,529 (49,900) 34,629

2023 2022
f
Not later than 1 year 8,280