2022-11-30-accounts

IncludingIncomeandExpenditure osses)	Accountand	StatementofTo	talRecognise	Gainsan	d
	Note	Unrestricted	Restricted	Total		Total
		Funds	Funds	2022		2021
		£	£	£		£
IncomeandEndowmentsfrom:
Donationsandlegacies	3	12,968	-	12,968		18,413
Charitableactivities	4	191,936	55,438	247,374		238,137
Investmentincome	5	20	-	20		5
Otherincome	6	40,212	-	40,212		34,517
Othertradingactivities	7	-	-	-		-
Totalincome		245,136	55,438	300,574		291,072
Expenditureon:
Raisingfunds		(600)	-	(600)		(288)
Charitableactivities	8	(224,676)	(83,150)	(307,826)		(211,131)
Governancecosts	10	(11,801)	-	(11,801)		(7,040)
Totalexpenditure		(237,077)	(83,150)	(320,227)		(218,459)
Netincome/(expenditure)		8,059	(27,712)	(19,653)		72,613
Transferbetweenfunds		-	-		-		-
Netmovementinfunds		8,059	(27,712)	(19,653)		72,613
Reconciliationoffunds
Totalfundsbroughtforward		203,191	130,394	333,585		260,972
Totalfundscarriedforward	18	211,250	102,682	313,932		333,585

	Note	2022	2021
		£	£
Fixedassets
Tangibleassets	13	106,167	108,281
		106,167	108,281
Currentassets
Stocks	14	18,197	17,457
Debtors	15	861	10,538
Cashatbankandinhand		258,219	255,691
		277,277	283,686
Creditors:Amountsfallingduewithinoneyear	16	(30,108)	(13,823)
Netcurrentassets		247,169	269,863
Totalassetslesscurrentliabilities		353,336	378,144
Creditors:Amountsfallingdueaftermorethanone	17	(39,404)	(44,559)
year
Netassets		313,932	333,585
FundsoftheCharity:
Restrictedfunds	18	102,682	130,394
Unrestrictedfunds	18
General		126,990	173,191
Designated		84,260	30,000
Totalfunds		313,932	333,585

		Unrestricted	Restricted	Total2022	Total	2021
		funds	funds
		General
		E	£	£	£
Donationsand	legacies(seenotesbelow)	-	-	-		185
Donationsfrom	individuals	12,968	-	12,968	18,228
		12,968	-	12,968	18,413,

			Unrestricted	Restricted		Total2022
			funds	funds
			General
			£	£		£
Entrance	fee		108,119		-	108,119
Garden	and	shopsales	59,705		-	59,705
Grant			2,000	55,438		57,438
Other			22,112		-	22,112
			191,936	55,438		247,374

			Unrestricted	Restricted		Total2021
			funds	funds
			General
			£	£		£
Entrance	fee		127,532		-	127,532
Garden	and	shopsales	54,170		-	54,170
Grant			-	38,669		38,669
Other			17,766		-	17,766
			199,468	38,669		238,137

Unrestrictedfunds	2022	2021
	£	£
interestreceivableonbankdeposits	20 50	5 5

	Unrestricted	Restricted	Totai2022	Total2021
	funds	funds
	General
	£	£	£	£
Rentalincome	22,343	-	22,343	20,921
GiftAidtaxreclaimed	17,869	-	17,869	13,596
	40,212	-	40,212	34,517

		2022		2021
		£		£
Fundraising					-
. Expenditureoncharitableactivities
	Unrestricted	Restricted	Total	2022
	funds	funds
	General
	£	£	£
Gardenandshopcostofsales	35,816	-	35,816
Wagesandsalaries	106,971	11,881	118,852
Staffpensions	2,412	87		2,499
Repairsandrenewals	26,374	66,279	92,653
Supportcosts(seenote9)	51,606	803	52,409
Depreciationandimpairment	1,497	4,100		5,597
	224,676	83,150	307,826

	Unrestricted	Restricted		Total2021
	funds	funds
	General
	£	£		£
Gardenandshopcostofsales	28,583		-	28,583
Wagesandsalaries	82,017	16,036		98,053
Staffpensions	4,927		-	4,927
Repairsandrenewals	15,351	9,994		25,345
Supportcosts(seenote9)	44,684	4,250		48,934
Depreciationandimpairment	1,189	4,100		5,289
	176,751	34,380		211,131

9.	Supportcosts
		Unrestricted	Restricted	Total	2022
		funds	funds
		General
		£	£	£
	Cleaning Rent	4,136 16,563	- -	4,136 16,563
	Rates& Water	2,335	-		2,335
	Light,heatandpower	4,915	-		4,915
	Insurance	4,743	-		4,743
	Telephoneandfax Websiteandcomputer Printing,postageandstationery	1,341 128 1,953	- - -		1,341 128 1,953
	Subscriptionsandmemberships Sundryexpenses	1,991 3,370	- -		1,991 3,370
	Advertising	4,936	-		4,936
	Bankcharges	3,054	-		3,054
	Bankloaninterest	1,182	-		1,182
	Travel,fuelandaccommodation Trusteeexpenses	581 378	803 -		1,384 378
		51,606	803	52,409

	Unrestricted	Resiricied	Totai	Z021
	funds	funds
	General
	£	£	£
Cleaning Rent	2,744 7,451	- -		2,744 7,451
Rates& Water	705	-		705
Light,heatandpower	4,142	-		4,142
Insurance Telephoneandfax	4,380 1,420	- -		4,380 1,420
Websiteandcomputer Printing,postageandstationery Subscriptionsandmemberships Sundryexpenses Advertising	9,793 3,081 2,240 1,968 3,774	4,250 - - - -	14,043 3,081 2,240 1,968 3,774
Bankcharges Bankloaninterest	2,429 104	- -		2,429 104
Travel,fuelandaccommodation Trusteeexpenses	171 282	- -		171 282
	44,684	4,250	48,934

	Unrestricted	Restricted	Total
	funds	funds	2022
	General
	£	£	£
Accountancyfees	4,800	-	4,800
Legalandprofessionalfees	7,001	-	7,001
	11,801	-	11,801

	Unrestricted	Restricted	Total
	funds	funds	2021
	General
	£	£	£
Accountancyfees	4,100	-	4,100
Legalandprofessionalfees	2,615	325	2,940
	6,715	325	7,040

	Fixtures& fittings	Buildingsand	Total
		Glasshouses
Cost	£	£	£
At1 December2021	21,745	804,408	826,153
Additions	3,483	-	3,483
At30November2022	25,228	804,408	829,636
Depreciation
Asat 1December2021	15,246	702,626	717,872
Chargefortheyear	1,497	4,100	5,597
At30November2022	16,743	706,726	723,469
Netbookvalue
At30November2022	8,485	97,682	106,167
At30November2021	6,499	101,782	108,281

2022	2021
£	£
18,197	17,457
2022	2021
£	£
373	2,635
488	7,903
861	10,538

16. Creditors:amountsfallingduewithinoneyear	16. Creditors:amountsfallingduewithinoneyear	16. Creditors:amountsfallingduewithinoneyear	16. Creditors:amountsfallingduewithinoneyear
							2022	2021
							£	£
Tradecreditors							2,235	54
Othertaxationandsocialsecurity							6,394	3,231
Bankloans							5,155	5,028
Accruals						16,324		5,510
						30,108		13,823
17. Creditors:amountsfalling	dueafterone	year
						2022		2021
							£	£
Bankloans						39,404		44,559
						39,404		44,559
The10-yearbankloanenteredintoin2020isguaranteedbytheUKGovernmentundertheBBLS(Bounce BackLoanScheme).Therewasaninitial13monthswherenorepaymentsweretobemadeandinterest at2.25% iscoveredbyUKGovernmentforthe13monthperiodunderBIP(BusinessInterruption Payment).
18. Funds
	Balanceasat	Incoming			Resources	Funds		Balanceasat
	iDecember	resources			expended	Transferred		30November
	2021							2022
	£		£		£	£		£
Unrestrictedfunds
General	173,191	245,136			(231,337)	(60,000)		126,990
Designated	30,000			-	(5,740)	60,000		84,260
Totalunrestrictedfunds	203,191	245,136			(237,077)		-	211,250
Restrictedfunds
BIGLottery	30,147			-	-		-	30,147
GlasshousesFund	71,635			-	(4,100)		-	67,535
OrchidHouseAppeal(including grants)	26,212		31,000		(57,212)		-	-
Restrictedgrantfunding	2,400		24,438		(21,838)		-	5,000
Totalrestrictedfunds Totalfunds	130,394 333,585	55,438 300,574			(83,150) —(320,227)		- -	102,682 313,932

otestotheFinancialStatements	fortheYearE	nded30Nov	em	ber2022	(c	ontinued)
	Balanceasat	Incoming		Resources		Funds		Balanceasat
	1December	resources		expended		Transferred		30November
	2020							2021
	£	£		£		£		£
Unrestrictedfunds
General	130,379	236,566		(183,754)		(10,000)		173,191
Designated	20,000		-		-	10,000		30,000
Totalunrestrictedfunds	150,379	236,566		(183,754)			-	203,191
Restrictedfunds
BIGLottery	30,147		-		-		-	30,147
GlasshousesFund	74,848		-	(4,100)		887		71,635
OrchidHouseAppeal(including	-	30,837		(4,625)			-	26,212
grants)
Restrictedgrantfunding	5,598	23,669		(25,980)		(887)		2,400
Totalrestrictedfunds	110,593	54,506		(34,705)			-	130,394
Totalfunds	260,972	291,072		(218,459)			-	333,585

	Unrestricted	Restricted		Totalfunds
	funds	funds
	General
	£	£		£
Intangiblefixedassets
Tangiblefixedassets	8,485	97,682		106,167
Currentassets	272,277	5,000		277,277
Currentandnon-currentliabilities	(69,512)		-	(69,512)
Totalnetassets	211,250	102,682		313,932

	Unrestricted	Restricted		Totalfunds
	funds	funds
	General
	£	£		£
Intangiblefixedassets
Tangiblefixedassets	6,499	101,782		108,281
Currentassets	255,074	28,612		283,686
Currentandnon-currentliabilities	(58,382)		-	(58,382)
Totalnetassets	203,191	130,394		333,585
0. Analysisofnetfunds
	Asat	Cashflow		ASat
	1December			30November
	20214			2022
	£	£		£
Cashatbankandinhand	255,691	2,528		258,219
Netfunds	255,691	2,528		258,219

	2022	2021
	£	£
Notlaterthan1 year— fixedandvariableelements	14,230	16,563
Laterthan1 yearandnotlaterthan5 years
Fixedelement	2,612	2,612
Estimatedvariableelement*	40,000	40,000
Laterthan5 years
Fixedelement	12,416	13,069
Estimatedvariableelement*	190,000	200,000
	259,258	272,244

	Unrestricted	Restricted			Total
	Funds	Funds			2021
	£	£			£
incomeandEndowmentsfrom:
Donationsandlegacies Charitableactivities Investmentincome	2,576 199,468 5	15,837 38,669		-	18,413 238,137 5
Otherincome	34,517			-	34,517
Othertradingactivities
Totalincome	236,566	54,506			291,072
Expenditureon:
Raisingfunds Charitableactivities	(288) (176,751)	(34,380)	-		(288) —«(211,131)
Governancecosts	(6,715)	(325)			(7,040)
Totalexpenditure	(183,754)	(34,705)			(218,459)
Netincome/(expenditure)	52,812	19,801			72,613
Transfersbetweenfunds
Netmovementinfunds	§2,812	19,801			72,613
Reconciliationoffunds
Totalfundsbroughtforward
	450,379	110,593			266,972
Totalfundscarriedforward	203,191	130,394			333,585