Company registration nurnber: 03285642
Charity registration number: 1074448
Helmsley Walled Garden Llmited
(A company limited by guarantee)
Annual Report and Financial Statements
For the year ended 30 November 2023
l Helmsley
Walled
Garden
A beautiful garden changing lives

Helmsley Walled Garden Limited
Yearended 30 November 2023
Table of Contents
Reference and Administrative Details
Trustees, Report
Independent Examiner's Report
Statement of Financial Activities
12
14
Balance Sheet
15
Notes to the Financial Statements
16-28

Helmsley Walled Garden Limited
Year ended 30 November 2023
Trustee< Report
The trustees, who are directors for the puryoses ofcompanylaw. present the annual report together
with the financial statements of the charitable company for the year ended 30 November 2023.
Reference and administrative details
Trustees
N Holroyd (Chair)
C Lawton (Vice Chair)
l A Batty (Treasurer)
V Aston
S Barstow
D Brewster
E Hook (Appointed 13 July 2023)
E I Parker (Resigned 13 July 2023)
A Roberts (Appointed 13 luly 2023)
N Saunders {Appointed 13 July 2023)
Dr J R Strang {Resigned 13 luly 2023)
Company reglstratlon number.. 03285642
Charlty reglstratlon number: 1074448
Reglstered offlce
Helmsley W211ed Garden
Cleveland Way
Helmsley
York
Y062 SAH
Oblectlves and Actlvltles
Our Charitable objects are contained within the Articles of Association as approved by the Charlty
Commission and filed at Companies House and theyare as follows;
"To advance the education of the public in 211 matters relating to horticulture, gardening skills and
therapeutic horticulture through the development and maintenance of an historic walled garden,
providing a supportive therapeutic space for volunteers and enhancing the physical and emotional
health and wellbeing ofeveryone who uses and visits the garden."
The Trustees can confirm that the charity's activities are condurted in accordance with the
requirements of Section 4 of the Charitie5 Act 2011 and the fuifilment of the Public Benefit provision
and guidance published by the Charity CDmtnission for England and Wales.
During the 2022 financial year we conducted a review ofour business plan which was completed
and approved at a Board Meeting in May 2022. The current business plan, which was approved in
2022 covers the period 2022 to 2025. The Business Plan 15 kept under regular review and updated
as appropriate.

Helmsley Walled Garden Llmlted
Year ended 30 November 2023
Oblectlves and activitles (continued)
We now include a regular item on the Board meeting agenda to allow for consideration of the
business plan and to ensure that, as a charity, we are conducting our business In accordance with
our charitable objectives. vision and values.
We conducted regular Board meetings throughout the year with a mixture of face to face meetings
and use of Zoom and the Board meet once each year for an Away Day when the Board are able to
focus on strategic planning and finance.
Structure, Governance and Management
The year Saw some further changes to the Board of Trustees with the resignations on rotation of the
Vice Chair, Edwina Parker and leffrey Strang. In anticipation of these resignatlons the Board
Cotnmenced the recruitment of trustees in accordance with our trustee recruitment policy and we
were pleased to welcome three new Trustees, namely Andy Roberts, Ellie Hook and Nicola Saunders,
further enhancing the sliill set and diversity of the Board. Claire Lawton was appointed Vice Chair on
the 13th july 2023. with unanimou5 trustee supporL
We have continued to operate through four working groups relating to Governance, Commercial/
Marketing Property and Finance whilst maintaining the Boards ability to appoint specific groups
where a need is identified. Going lonvard we have agreed to create a Fundraising Group consisting
of trustees and the Executive Director 50 as to oversee our fu￿re fundraising activity, particularly
having regard to the need to develop and maintain our buildings. Thi5 followed upon the successful
use of subgroups to develop our website and branding and to produce our Volunteering Policy In
previous years.
Durlng the prevlous year the Governance Working Group produced a new set of draft policies
Including those covering Safeguardin& Health and Safety and EqLtality and Diversity. The Working
Group also produced a set of Handbooks relating to stslf, Volunteers and Trustees together with
new Code of Conduct for Trustees in accordance with the provisions of the Charity Governance Code
for Smaller Charities. These policies were formally adopted and approved by the Board in january
2023.
We are a Charitable Company, limlted byguarantee with a votlng membership. Our currentgroup of
members have voting rights at the Annual General Meeting and are responsible for receiving and
adopting the Annual Report and Financial Statement as well as confirming the appointment of new
Trustees.
During this financial year the Chair and Executive Director have met on a regular basi5 Wlth our
member5 for the purpose of providing progress reports on our activities and financial performance
and to keep the membership engaged and informed ofdevelopments at the Garden.
Our constitution also provides For the appointment of Garden Ambassadors. This is an honorary role
for those people who are judged to have tnade a notable contribution to the Garden. The role allows
to attend garden events by invitation and to help promote the garden as a therapeutic space. We have
now appointed 13 Ambassadors including two newadditions this year.

Helnjsley Walled Garden Llmited
Yearended 30 November 2023
Recruitment and Appointment of T￿SteeS
We have undertaken a targeted recruitment and appointment process for Trustees to help ensure an
appropriate mix of skills. knowledge and experience amongst the Board resulting in the appointment
of three new trustees in the financial year. During that time the recruitment process has helped
secure greater diversity Wlthin the Board, including two Trustees who are also garden volunteer5.
Succession planning is an ongoing activity, and the recruitment processes we use will continue to be
reviewed and updated so that we attract potential Trustees from as diverse a range of backgrounds
and experience as possible. In particular, we shall continue to work towards ensuring the best
possible balance of gender. ethnicity, disability and age. All Trustees have a role description and
participate in a regular review oftheir contribution to the Garden and the effectiveness of the Board.
Trustees, who are also Board members, were appointed for an initial period ofthree years, with a
further opportunity to serve for three more years, thereby ensuring rotation and succession. The
skill mix of Board members reflects the main priorities of the Garden as identified in the Busine55
Plan.
The Board have recently conducted a review of the succession policy and are looking to amend this
to a 9 year rotation period as it is considered that the current period of six years is too restrictive
and places an unnecessary strain on the charity in term5 of the need for constant recruitment and
the loss of trustee skills and contributlon.
A profile ofthe current Board members can be found on our websire
We are blessed with a Board which has a wealth of senlor level experience from the priwate, voluntary
and public sectors. Vacancies for the role of Trustee are advertised widely, specifying the preferred
skill set and experience required and reflecting the future need and strategy of the Garden as set out
in the business plan. Candidates are invited to meet the Chair, Vice Chair and Executive Director to
learn about the work of the Board and the exciting opportunities ahead. Appointments are initially
confirmed by the Board and ratified at the AGM. All Trustees are now provided with an induction
pack and the opportunity for an induction meeting.
Trustee Revlews
Thecharitycommission Governance Code recommends thatthe Boardreviews itsown performance
and that of individual Trustees and the Chair. Accordingly, we have completed a review of each
Trustee. and this continues to be repeated on a regular basis with further reviews, including of newly
appointed trustee5 in 2024. Such revSews form part of the continuing and future review of the
Board's effectivenes5.
The Garden in 2023
We were able to continue with significant progress in 2023, in completing the repair/ renovation of
an important part of our building stock and maintaining progress in managing our finances and
reserves, whilst conkn'nuing to increase the number of volunteers working in the garden who,
together with our staff, have created a magnificent display throughout the year.

Helmsley Walled Garden Limited
Year ended 30 November 2023
The Garden in 2023 (continuedj
Our visitors have been extremely complimentary about the garden throughout the season and HWG
is currently in excellent condition with very few perennial weeds and a range of spaces that give our
visitors interesting and varied experiences. We were fortunate to have been included in an episode
of Gardener's World in March 2024, filmed in May 2023, and this has greatly enhanced the profile of
the garden and highlighted the work ofthe charity.
New areas planned for 2024 include our alpine garden
the recreation of our successful award-
winning garden created by our volunteers at Harrogate Spring Fair in April 2024. The alpine garden
will be an interesting addition for our visitors and will be sited adjacent to our annual raised beds.
We are also planning a renovation of our Physic Garden,'twinning' the garden with the Royal College
of Physicians Garden in Edinburgh. This will bring new life into this interesting and educational part
of the garden which is very popular with visitors.
Our kitchen garden continues to develop and this year our maintenance volunteers have created a
new bay where we can store horse manure from the neighbouring stables to use in in the kitchen
garden and elsewhere.
Enhanclng Our Vlsitor Experlences
We are a significant tourist attraction in the North York Moors and Ryedale area and, together with
our partners at the Vine House Café, we attract visitors from far afield aided by welcome publicity
at national and local level in the media.
Our new website continiies to perform well with visitors able to access all our courses. workshops
and of course tickets for the garden. With a focus on better educating our visitors about the work we
do as a charity. we are looking this year to encourage increasing donations from our visltors and a
higher spend per head on visiting.
We have introduced a new Annual Pass at just £16 per year, £15 if booked online, and this is already
proving to be popular. The pass enables oiir visitor5 to see the garden all year round at a very
reasonable cost and all passes can be gift.aided if appropriate.
Our free RHS partnergarden day remains as a Wednesday, one ofourbusiestdays of the week, both
in revenue and visitors. We have now revised our Gardener's World Two for One Pass, to be
restricted. valid only on a Frlday rather than any time the garden is open.
Signage remains a focus and we are planning new interpretation signage In 2024 in line with further
emphasizing our charitable work to our visitors.
We have retained the set of sculptures by Bill Harling for a further year and these will be more
actively advertised as being for sale to our visitors.
Our Bulldlngs
As previously reported, we have already completed the re5tordtion of the Orchid House, together
with the refurbishment of our cold frames which help to enhance our volunteer experience by
supporting the propagation of our own plants for planting in the Garden and for sale to our visitors.

Helmsley Walled Garden Llmited
Yearended 30 November 2023
Our Buildings (continued)
In December 2023 we were successful in being awarded a grant from the National Lottery
Community Fund for a three-year project thatwill extend and develop our own range of perennials
available for visitors to purchase. The project. 'Learning to Grow, has enabled us to employ two
additional part time volunteer coordinators and a garden trainee. We are already seeing excellent
result5 in the increasing range of garden plants we have available and the extremely positive impact
the project is making on some of our more vulnerable volunteers.
Our favourable financial position has enabled us to set aside funds In a Designated Reserve as
security against future commitments and the need to regularly tnaintain and repaint ourglasshouses
and other buildings. It is important to recognlse that we still have a repair backlog forthe Vine House
and Orchard House in future years.
We are at an advanced stage in planning the development of the entrance, shop and offices for staff,
together with the redesign ol the Orchard House. This development will provide a fitting space for
our visitors, staff and for our many volunteers, incliiding for educational purposes, and will maintain
our focus on the charity'5 objectives and our vision. We are waiting to submit plans to the planning
authority in the hope that permission for this ambitious and excitlng project will be granted in the
2024 financial year.
Our Volunteers
Our volunteers are crucial to the work we do and benefit from the support of our charlty.
Initially our "Over the Garden Gate" programme saw our number of volunteers has increased
substantially and we now have a walting list. Our volunteers inLlude several who need additional
support, including those experiencing autism, deafness, depression and anxiety, learning difficulties
and dementia.
We continue to see enquirles from people keen to volunteer at the garden, however we are currently
at capacity forvolun¢eers with an average of 8-10 volunteers attending each Session. Priorlty is given
to those who need us the most and who are more vulnerable. in tandem with this, we also are always
open to more volunteer mentors. We also encourage applications for those interested in being in the
kiosk as this is one area where we could accommodate more volunteers.
We were fortunate enough to, once again, receive funding from the Nation21 Gardens Scheme to
accommodate an additional trainee from the Working for Garden Society (WFGA). This trainee
rinished her bursary at the garden in March 2024 and is now employed by the garden in one ofour
two day per week p05ts, funded wlthin our Learning to Grow projecL
One very popular new project for 2024 was the construction, attendance and deconstruction ofour
show garden at the Harrogate Spring Fair. Over 20 of our volunteers became involved in the project
over a period of two and a half weeks and enjoyed talking to visitors to the spring show about
Helmsley.
We have cornmissioned a promotional film IT] 2024, following on from the success of our Gardener's
World filming last year, which looks to represent our volunteers more fully to our visitors and
funders. The film is being shot over three separate occasions and the first segment was completed
in March 2024.

Helmsley Walled Garden Limited
Year ended 30 November 2023
A Sustainable Garden
The garden continues to recognise the issues caused by climate change and to do as much as possible
to minimize its carbon footprint and enhance biodiversity. We CDntinue to update and improve the
steps we are taking towards this end and some of the activities we can highlight are as listed below.
Extending our comp05ting
our maintenance team have bullt a new hot composter to
ensure the surplus garden waste is recycled and used to mulch our borders.
Promoting the use of natural fertilisers In the Garden at all times using manure from nearby
stsbles and from our own chickens.
Replacing our old gas boilers with electric heaters.
Growing our own produce and sourcing new plants for sale from a more local grower -
Myers Beck which is also a registered charity with a similar ethos to Helmsley Walled
Garden and which provides work experience and social therapeutic hort5culture for adults
with disabilities.
Promoting shared car joiirneys for staff and voliinteers who cannot walk or cycle to the
garden or don't have convenient access to public tra115port. Visitors using public transport
can receive a discounted entry ticket.
Promoting wildlife and biodiversity in the garden through the selection of plants,
eradicating the use of chemical fertilisers. and erecting insect hotels and bird boxes.
We make our own leafmould as mulch forthe gardon and make comfrey plant food as well
as using peat free compost for peat propagation. We do not use any chemical herbicides or
pesticides in the garden.
Following a comprehensive audit wlth students from the Stockholm Institute at York Universlty. we
have defined some key areas that can bc further developed in terms of sustainability. Promoting day
to day activities, such as waste recycling, water harvesting and using peat-free compost have been
incorporated into our own marketing campaigns. Sustainability and minimal environmental impact
will be part of the criteria for future developments, such a5 new buildings and building restoration
work. New projects in the garden will have a focus on biodiversity, sustainable maintenance
requirements and low carbon impact.
Water harvesting and use continues to be a key area for focus, following the severe drought of 2022,
The garden now has new water butts on all downpipes and is creating a water harvest facility from
the existing polytunnel roof. Water use in the garden is being carefully considered and new systems
that enable more effective watering will be a development project for the garden in 2023. The BDard
has agreed to the investigation of the potential for a bore hole on site. Initial surveys have been
undertaken and subject to finance being available it is hoped that work can commence on the
excavation of a bore hole in the latter part of 2024. This will make a substantial contribution to the
managetnent and sustainable use of water in the garden in future years and longer term,
Worklng wlth our Local Communlty
In addition to supporting our volunteers (many of whom live locally), we also provide 20 low cost
potager plots made available to Helmsley residents to grow their own vegetables. One of our
volunteers has also starred a new Helmsley Gardening Club.
The garden has continued to host a number of short courses, including painting, fruit tree pruning,
photography and outdoor theatre in conjunction with Helmsley Arts Centre has become a regular
spring and summei- event.

Helrnsley Walled Garden Limited
Year ended 30 November 2023
Working with our Local Community (continued)
Countryside Learning, in collaboration with English Heritage, continue to use the garden for outdoor
learning days with a further four days booked for local primary schools in 2024. These events will
be supported also this year by an English Heritage educats'on officer.
Thegarden continues to be supported by the North Yorkshire Moors National Park (NYMNP) and by
Helmsley Town Council through small grant funding and volunteering days. Local charities such as
Ryedale Special Families also use the garden for free on occasion to provide respite days lor both
beneficiaries and carers.
Marketlng and Communicatlons
We continue to update oui- website with helpFul information to assist ourvi5itors and to demonstrate
the work of the garden and the emphasis on the work ofour volunteers.
We also promote the VIDe House Café and guidance on how to get to the Garden.
Marketing became a strong focus during 2023 with the appointment oFa new dedicated Marketing
Manager at the garden. HWG appeared on two television programs at the start of 2023, 'Love Your
Garden, and Robson Green's 'Escape to the Country,. Building on this good publicity, a new campaign
is planned for 2024, 'Not just a pretty garden,. to further develop the theme of Helmsley as an
attractive ornamental garden that is tnost effectively also benefiting its community. ThSs theme will
run through all social media accounts ID 2024 and help to increase donations from visitors.
The garden has invested in a new tScketing system with Vennersys. This system 15 enabling us to
provide our vlsitors with bar coded entry cards that are scanned on each visit. Not only is the system
giving us detailed information about when pass holder5 come to the garden, it is also allowing us to
collect valuable data about our visitors that will better enable us to communicate with our visitors
in a more targeted way. We plan to add our retail shop to the system also In the autumn of 2024.
Flnancial Revlew
Helmsley Walled Garden's Income derives from a range of sources. Grants do form a proportion of
our income. but primarily, this is derived froTn the Entrance fees Irjto the Garden as well as the sales
of the plants, many of which we have home- propagated and our Garden shop which stocks an
attractive range of quality products. With appeal to the full spectrum of Our visitor demographic.
The results for this financial year show our total income from all sources increased to £302,447
compared to £300,574 in 2022 with an overdll surplus of £8,964 compared to the deficit in 2022 of
(£19,653).
Numbers vislting the garden remained robust during the period, bo15tered by the affiliation to the
RHS as a Partner Garden on Wedtiesdays each weekas well as the wideningawareness ofthe Garden
as a visitor destination through collaborative marketing through multiple media channe15 and the
enhanced marketing reach and expenditure in the year to develop actively develop this.
The accessibility of the Shop, with its widening range of stock and plants without the reqiiirement
to enter the garden ha5 continued to increase its sales year on year too, with income increasing to
£68,147 from £59,705 in 2022.

Helmsley Walled Garden Lfimited
Year ended 30 November 2023
Financial Review (continued)
We benefited this financial year from the generosity of individual donations to the Garden too for the
furtherance of our core activities. without restriction, with these £28,913 this year compared to
£12,968 in 2022. The financial support from these benefactors supplernents the overall Garden
income and aides the expansion of the reach of our activities, for which we are supremely gratsful.
The level of admission fees continues to be constrained by competition from other attractions in the
vicinity,. they are reviewed keenly on an annual basis in line with gardens of a similar size and quality
to ensure we continue to remain attractive to VlSltors, feeling that they are still getting value for
money from every visit that they make to the garden with a constant watching brief by the Trustees
of the impact that the cost of living crisis in the economy is having on household dlsposable income
and the risk5 associated with this for the overall income of the garden.
Our close symbiotic relationship with the Vine House Café and its proximity to the garden,
undoubtedly continues to enhance the overall visitor experience.
During the year, the Trustees have Designated a further £20,000 [2022.. £60,000) from the
Unrestricted Reserves which has been set aside to support the on-going maintenance, upkeep and
rolling repairs associated with the historical buildings and glasshouse assets. The balance in thls
Designated Fund at the end of the financial year wa5 £95,095 cumpared to £84,260 in 2022. Note 18
on pages 25 provides additional information of this designated purpose and the utilisation of funds
Sn rhls reserve during the financial year on its designated purpose.
At the Balance sheet date, the Total Funds of the Charity were £322,896 compared to £313,932 in
the previoiis financial year Charity,. of these, the Unrestricted Funds were £229,3 14 compared to
£211,250 at the end of the prior year. These are funds which are expendable at the Trustees,
discretion in furtherance of the objects or administration of the Charity.
Almost all of OLir operating costs are covered by income from our Friends and visitors to the Garden,
corresponding Gift Aid to thi5 revenue, sales from the shop and plants and rental income from the
café and the Garden with the remainder of any income from gifts, bequests, and grant funding.
Our financial model continues to be rigorously evaluated to ensure that the financial well-being of
the Charity and the solidity of its current level of resources are sustained and operationally
maintainable for the future.
Reserves Pollcy
The aim of our Reserves Policy is to,.
to provide a level of working capital that protects the continuity of our core work
to provide a level of funding for unexpected opportunities
to provide cover for risk5 such as unforeseen expetiditure or unanticipated loss of Income
resulting from adverse period of weather or other unforeseen circumstances
To achieve these aims. the charity loolts to hold reserves of a minimum of five months running costs
at the end of our accounting year in November. Seeking to build additional income streams through
the winter months, we would also look to achieve a financial safety net at the start of the season in
March ofa further three months running costs into the summer.

Helmsley Walled Garden Llmited
Year ended 30 November 2023
Reserves Policy (Continued)
Helmsley Walled Garden, in addition to being a popular tourist destination during the summer
months. is an essential resource for its nearby community. It is imperative that we retain enough
reserves from our summer visitors through these months to support the ongoing work of our
volunteers in the winter months. Not only do we need to cover the costs of our staff to support
volunteers through the winter, we also have expenses, garden too15 and materials that continue to
be ongoing costs for us from November through to March with limited visitor income. Our position,
financially. hlghlights the fact that Helmsley Walled Garden exists through our volunteers
the
garden itself providing solace and therapeutic activity for those individuals 11 months of the year.
In addition to the picture we see in November, we also look to hold a balance in the Spring that
enables us to ensure the purchase of stock for our shop and plant sales, the replanting and
restordtion of some areas of the garden on an annual basis and the supply of new tools and
equipment for our volunteers if required. The revenue from our visitor sales fluctuates greatly due
to weather conditions throughout the summer months and. although our visitor numbers (and
consequently revenue) tnay be greatly reduced by poor weather, our volunteers continue to enjoy
their activities in the garden IT) even the inclement weather of an English Spring.
To enable the charlty to achieve its objectives. we continue in our endeavour to maintain at least
£134,000 of Unrestricted reserves. Our performance in this financial year has once again been
reassuringly positive and these currently stand at £229,314, being the combined sum of General and
Designated funds.
Total funds at the year-end amount to £322,896 (2022.. £313,932) of which £93,582 (2022:
£102,682) is Restricted and can only be used for particular restricted purposes as stipulated by the
donors. The assets and liabilities attributable to the various funds are shown in note 18 and 19 which
also describe the various funds of the Charity.
The Trustees are mindful that to meet our existing and ongoing obligations for the next financial
year, new income streams projects and funding will continue to be vital to ensure our sustainability
and our ability to service Dur community, members and the wider public with what the garden offers.
Our primary focus continues to be an unwavering endeavour to sustain the reserves in excess of the
minimum operational level set.
The Board of Trustees continually review the above criterla wlth reference to the charlty's Annual
Plan and evaluate their strategy and target level of free reserve5 to meet these requirements.
Plans for Future Perlods
The Garden is now in a much stronger financial position than has been the case in recent times as a
result of the hard work and commitment of our staff, volunteers and trustees. The comments we
receive from our visitors about the Garden continue to be complimentary but we still have a
significant building repair backlog and as Tnentioned, we have plans for the development of the
entrance, shop and offices and now to redevelop the Orchard House to create a space to enhance
the experience and wellbeing of our volunteers. We have recognised the need to ensure that we
have sufficient Staff resources in place to support our volunteers and ensure the smooth running of
the Garden.
Accordingly, we will aim to continue to grow and diversify our income as well as to support the
development of the Garden in a way which is increasingly attractive to farnilies and by creating
exciting new attractions.

Helmsley Walled Garden Limited
Year ended 30 November 2023
We thank all who have been part of this successful financial year and look forward to the next.
The financial statements have been delivered in accordance with the special provlslons relating to
companies subject to the small companies regime.
The annual report was approved by the trustees of the charity on
behalf by..
and signed on its
Nick Holroyd
Chalr Helmsley Walled Garden Trustees
io

Helmsley Walled Garden Limited
Year ended 30 November 2023
Statement of trustees. Tesponslbfilities
The trustees (who are also directors OF Helmsley Walled Garden Limited for the purposes of
cornpany law) are responsible for preparing the Trustees, Report and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards {United Kingdom
Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give
a true and fair view of the state of affairs of the charitable company and of the incoming resources
and application of resources, including the incorne and expenditure. of the charitable cornpany for
that period. In preparing these financial statements, the trustees are required to..
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP (FRS 102)..
make judgements and estimates that are reasonable and prudent:
state whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements., and
prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial position of the charitable company and enable them to ensure that
the financial statements comply with the Companies Act 2006 and the Charities Act 2011. They are
also responsible for safeguarding the asset5 of the charitsble company and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
li

Helmsley Walled Garden Limited
Year ended 30 November 2023
Independent examine￿5 report to the trustees of Helmsley Walled Garden Limited ('the
Company.)
I report to the charity trustees on my examination ofthe accounts ofthe CornpaT]y forthe year ended
30 November 2023.
Respertlve responslbllltles of trustees and examlner
As the charity's trustees of the Company (and also it5 dirertors for the purposes ofcompany law)
you are responsible for the preparation of the accounts in accordance with the requirements of the
Companies Art 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
examinati(>n of your charity's account5 as carried out under section 145 of the Charlties Act 2011
('the 2011 Act,). In carrying out my examination I have followed the Directions given by the Charlty
Commission under section 145(5) (b) of the 2011 Act.
Bas15 of Independent examlner's report
My examination was carried out in accordance wlth the general Dlrections given by the Charlty
Commission. An examination includes a review of the accounting records kept by the charity and a
compari50n 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 tru5tee5
concerning 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 present a
'true and fair view, and the report is limited to thuse matters set out in the statement below.
Independent examlnerfs statement
Sinee the CoMpan￿S gross Income exceeded £250,000 your examiner must be a member ofa body
listed in section 145 of the 2011 Act. I confirrn that l am qualified to undertake the examination
because l am a member of The Institute of Chartered Accountants in England and Wales, which Is
one of the listed bodies,
I have completed myexamination. I confirm that no mattershave cometo myattention in connection
with the examination giving me cause to believe:
accounting records were not kept in respect of the Company as required by section 386 of
the 2006 Act,. or
the accounts do not accord with those records,. or
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 ofan independentexamination: or
the accounts have not been prepared in accordance with the method5 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).
12

Helmsley Walled Garden Llmited
Year ended 30 November 2023
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.
Signed:
UJY
Sally Appleton
ICAEW
Saffery LLP
Mitre House
North Park Road
Harrogate
HGI 5RX
13

Helmsley Walled Garden Limlted
Year ended 30 November 2023
statement of Financial Activities for the Year Ended 30 November 2023
{Includlng Income and Expendlture Account and Statement of Total Recognised Gains
and Losses)
Note
Unrestricted Restrlcted
Funds
Funds
Total
2023
Total
2022
Income and Endowments from:
Donations and legacies
29,113
29,113
12,968
Charitable activities
228,426
6,900 235,326 247,374
Investment income
494
494
20
nther income
37,514
37,514
40,212
Other trading activities
Total Income
295,547
6,900 302,447
300,574
Expendlture on:
Raising funds
(3,872)
(3,872)
(600)
Charitable activities
(262,643) (16,000) (278,643] (307.826}
Governance costs
io
{10,968)
[10,968) (11,801)
Total expendlture
(277,483) (16,000) (293.483) (320,227)
Net income/[expenditure)
18,064
(9,100)
8,964 (19,653)
Transfer between funds
Net rnovement in funds
18,064
(9,100)
8,964 (19.653)
Reconciliation of funds
Total funds brought forward
211.250
102,682 313,932
333,585
Total funds earried forward
18
229,314
93,582 322,896
313,932
All of the charity's activities derive from continuing operations during the above two periods.
The funds breakdown for 2023 is shown in note 18.
14

Helmsley Walled Garden Limited
Year ended 30 November 2023
(Reglstration number: 03285642)
Balance Sheet as at 30 November 2023
Note
2023
2022
Flxed assets
Tangible assets
13
101,752
101,752
106,167
106.167
Current assets
Stocks
Debtors
Cash at bank and in hand
14
15
35,259
7,500
232.740
18,197
861
258,219
275,499
277,277
Creditors: Arnounts falling due within one year
16
(20,236)
255.263
[30,108)
247,169
Net current assets
Total assets less current Ilabllltles
357,015
353,336
Creditors: Amounts falling due after more than one
year
17
(34,119)
(39,404)
Net assets
322.896
313,932
Funds ofthe Charlty:
Restricted funds
Unrestricted funds
General
18
93,582
102,682
18
134,219
126,990
Designated
Total funds
95,095
322.896
84,260
313,932
For the year ended 30 November 2023 the company was entitled to exemption from audit under
section 477 of the Companies Act 2006 relating to small companies..
The member5 have not required the company to Obtain an audit of its financial statements for the
year in question in accordance with section 476 of the Companie5 Act 2006.
The trustee5 acknowledge their responsibilities for complyingwith the requirements of the Actwith
respect to accountlng records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to
companie5 subject to the small companies regitne.
The fi
ements on pages 14 to 28 were approved bythe Trustees, authorised forissue on
. and signed on their behalf by..
N Holroyd
Trustee
J Batty
Trustee
15

Helmsley Walled Garden Limited
Year ended 30 November 2023
Notes to the Financlal Statements (or the Year Ended 30 November 2023
Charity status
The charity is a charity limited by guarantee, registered in England and Wales, aT]d consequently
does nothave share capital. Each of the trustees is liable to contribute an amount not exceeding £1
towards the assets of the charity in the event of liquidation.
Accountlng pollcles
Summary of slgnlflcant accountlng pollcies and key accounting estimates
The principal accounting policies applied in the preparation ofthese financial statements are set out
below. These policies have been consistently applied to all the years presented, unless otherwise
stated.
Statement of compllance
The financlal statements have been prepared In accordance with 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 I lanuary 20 15) and the Companies Act 2006.
Basls of preparatlon
Helmsley Walled Garden Limited meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are initially recognised at historical cost or transaction value unless othe￿iSe
stated in the relevant accounting policy notes.
The financial statements are prepared In sterling, which is the functional currency of the company.
Monetary amounts in these financial statements are rounded to the nearest £.
Golng concern
The financial statements are drawn up on the going concern basls whlch assumes the Charity will
ontinue in operational existence for the foreseeable future.
In assessing the lasting impact of financial pressures brought about by rising inflation and the
national economic cost of living crisis, the trustees have considered all the matters described in the
Trustees, Report when making this evaluation.
The charity substantially relies on Income from its members. Friends for Life. visitors to the Garden
and associated income from its plant and shop sales along with rental income from the café on site
as well as the hire of the garden now for outdoor events.
The Trustees continue to maintain a constant watching brief on the Charitys cash flow and budget
predictions with financial projections updated quarterly and reforecast5 fine-tuned on alternative
assumptions to evaluate the predicted outcomes, and these are reviewed at Trustee meetings,
New income streams are continually being evaluated and pursued to balance against any future
disruptions to the normality of the usual trading pattern and cycle to strengthen the Unrestricted
Reserves and boost the Charity's resilience.
The Trustees, forecasts indicate that the Charity will be able to maintain liquidity lor a period of at
least one year following the date of signing these financial statements and sustain its operational
existence during the next 12 months and accordingly, the Charity accounts are appropriately
prepared under the going concern basis.
16

Helmsley Walled Garden Llmited
Year ended 30 November 2023
Notes to the Flnancial Statements Cor the Year Ended 30 November 2023 (continued)
Income and endowments
All income is recognised once the charity has entitlement to the income, it 15 probable that the
income will be received and the amount of the income receivable can be Tneasured reliably.
Donatlons and legacles
Donations are recognised when the charity has been notified in writing of both the amount and
settleTnent date. In the event that a donation is subject to conditions that require a level of
performance by the charity before the charity is entitled to the funds, the income is deferred and
not recognised until either those conditions are fully met, or the fulfilrnent of those conditions is
wholly within the control of the charity and it is probable that these conditions will be fulfilled in
the reporting period.
Investment Income
Dividends are recognised once the dividend ha5 been declared and notification has been received
of the dividend due. Interest income is recognised as it is received.
Expendlture
All expenditure is recognised once there Is a legal or constructive obligation to that expenditure, it
Is probable settlement is required and the amount can be rneasured reliably. All costs are allocated
to the applicable expenditure heading thar aggregate similar costs to that category. Where costs
cannot be directly attributed to particular headings they have been allocated on a basis consistent
with the use of resources, with central staff costs allocated on the basis of time spent, and
depreciation charges alloLated on the portion of the asset's use. Other support costs are allocated
based on the spread of staff costs.
Ra151ng funds
These are costs incurred in attracting voluntary income, the management of investments and those
incurred in trading activities that raise funds.
Charitable actfivltles
Charltable expendI￿re comprises those costs incurred by the charity in the delivery of its activities
and services for its beneficiaries. It includes both costs that can be allocated directly to such
activities and those costs of an indirect nature necessary to support them.
Support costs
Support costs are those functions that a55iSt the work of the chariry but do not directly undertake
charitable activities. Support costs include back office cost5, finance, personnel and payroll costs
which support the Trusts activities. The breakdown of these support costs is set out in note 9.
Governance costs
These include the costs attributable to the charity's compliance with constitutional and statutory
requirements. including audit or independent exam, strategic management and trustees, meetings
and reimbursed expense5.
17

Helmsley Walled Garden Limited
Year ended 30 November 2023
Notes to the Flnancial Statements for the Year Ended 30 November 2023 (Continued)
Taxatlon
The charity is considered to pass the test5 set out in Paragraph I Schedule 6 of the Finance Act 2010
and therefore it meets the definition of a charitable company for UK corporation tax purposes.
Accordingly, the charity is potentially exempt from taxation in respect of income or capital gai
received within categories covered by Chapter 3 Part I l of the Corporation Tax Art 2010 or Section
256 of the T&xation of Chargeable Gains Act 1992, to the extent that5uch income orgains are applied
exclusively to charitable purposes.
Tanglble fixed assets
Indlvldual fixed assets costing £100 or more are initially recorded at cosL less any subsequeT]t
accumulated depreciation and subsequent accumulated impairment losses.
Deprecfiatlon and amortlsatlon
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any
estimated residual value, over their expected useful economic life as follows..
Buildings and Glasshouses
Plant & equipment
Fixtures & fittings
Computer equipment
straight line over the remaining useful life of the lease
15 % reducing balance
15% reducing balance
3 years straight line
stock
Stock is valued at the lower of cost and eslimated selling price less costs to complete and sell, after
due regard for obsolete and slow moving stocks. Cost is determined using the first-in, first-out
(FIFO).
Cash and cash equlvalents
Cash and cash equivalents comprSse cash on hand and call deposits, and other short-term highly
liquid investments that are readily convertible to a known amount of cash and are subject to an
insignificant risk of ehange in value.
Trade credltors
Tr3de creditors are obligations to pay for goods or service5 that have been acquired in the ordinary
course of business from suppliers. Accounts payable are classified as current liabilities if the charity
does not have an unconditional righ( at the end of the reporting period, to defer settlement ol the
creditor for at least twelve months after the reporting date. If there is an unconditional right to defer
settlement for at least twelve months after the reporting date, they are presented as non-current
liabilities.
Trdde creditors are recognised initially at the transaction price and subsequently measured at
amortised cost using the effective interest method.
Fund Structure
Unrestrieted income funds are general funds that are available for use at the trustees, discretion in
furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the
use of which is restricted to that area or purpose.
18

Helmsley Walled Garden Limited
Year ended 30 November 2023
Notes to the Financial Statements for the Year Ended 30 November 2023 (contlnued)
Income from donatlons and legacies
Unrestrficted
funds
General
Restrlrted
funds
Total 2023 Total 2022
Donations and legacies
Donations from individuals
200
28,913
29,113
200
28,913
29,113
12,968
12,968
Income from charltable actlvltles
Unrestrlcted
fund5
General
Restrlcted Total 2023
funds
Entrance fee
Garden and shop sales
Grant
Other
127,714
68,147
127,714
68,147
6,900
32,565
6,900
32,565
228,426
6,900
235,326
Included within restricted fund grant income is £4,000 from The D'oyly Carte Charitable Trust for
the 'Plant5, People and Possibilities, project, £2,500 from Ryedale District Council for the 'Beyond
the Secret Garden, projectand £400 from HelmsleyTown Council for'willow Weaving,.
Income from charitable artlvltles - prevlous year
Unrestrlcted
funds
General
Restrlcted
funds
Total 2022
Entrance fee
Garden and shop sales
Grant
Other
108.119
59,705
2,000
22,112
191,936
108,119
59,705
57,438
22,112
247,374
55,438
55,438
Included withln restricted fund grant Income is £2,667 from Ryedale District Council for COVID
support and £2,500 for Beyond the Garden Gate. £7.771 from North York County Council for the
apprenticeship scheme, £31,000 in contribution5 for the Orchid House Renovation, £500 from
Helmsley Town Council for the Auricular Theatre, £1,000 from North York Moor5 for picnic table5.
£5,000 from Brarnall Foundation and £5,000 from the Brelms Trust forsalary costs.
19

Helmsley Walled Garden Lfimited
Year ended 30 November 2023
Notes to the Flnanclal Statements for the Year Ended 30 November Z023 (continued)
Investment Income
Unrestrirted funds
2023
2022
Interest receivable on bank deposits
494
20
494
20
Other Income
Unrestrlcted
funds
General
Restricted
funds
Total 2023 Total 2022
Rental income
22.343
15,171
37,514
22,343
15.171
37,514
22,343
17,869
40,212
Gift Aid tax reclaimed
Other tradlng actfivltles
2023
2022
Fundralsing
Expendlture on ¢harltable actlvlties
Unrestrlcted Restrlcted
funds
funds
General
Total 2023
Garden and shop cost of sales
Wages and salaries
Staff pensions
Repairs 2nd renewals
Support costs (see note 9)
Depreciation and impairment
44,332
136,973
2,930
24,040
52,768
1,600
262,643
44,332
145,973
2,930
26,940
52.768
5,700
278,643
9,000
2,900
4.100
16,000
20

Helmsley Walled Garden Limited
Year ended 30 November 2023
Notes to the Flnancial Statements for the Year Ended 30 November Z023 (eontfinued)
Expendlture on charitable activides- previous year
Unrestrlcted Restrlrted
funds
funds
General
Total 2022
Garden and shop cost of sales
Wages and salaries
Staff pensions
Repair5 and renewals
Support costs (see note 9)
Depreciation and impairment
35,816
106,971
2,412
26,374
51,606
1,497
224.676
35,816
118,852
2,499
92,653
52,409
5,597
307,826
11,881
87
66,279
803
4,100
The average numberofstaffduringthe yearwas 8 (2022.. 5). No memberofstaff received employee
benefits ofmore than £60,000 in the current or prioryear.
Support costs
Unrestrlcted Restrlrted
funds
funds
General
Total 2023
Cleaning
Rent
Rates & Water
Light, heat and power
Insurance
Telephone and fax
Website and computer
Printing, postage and stationery
Subscriptions and memberships
Sundry expenses
Advertising
Bank charges
Bank loan interest
Travel, fuel and accommodation
Trustee mileage claims
Trustee meetings and other expenses
3,418
14,362
1,997
4,626
4,977
1,702
408
1,681
2,129
I,soi
8,319
4,451
1,055
742
576
824
52,768
3,418
14,362
1,997
4,626
4,977
1,702
408
1,681
2,129
1,501
B.319
4,451
I,OS5
742
576
824
52,768
21

Helmsley Walled Garden Limited
Year ended 30 November 2023
Note5 to the Financlal Statements for the Year Ended 30 November 2023 (contlnued)
Support costs- previou5 year
Unrestrlcted Restricted
funds
funds
General
Total 2022
Cleaning
Rent
Rates & Water
Light, heat and power
Insurance
Telephone and fax
Website and computer
Printin& postage and stationery
Subscriptions and memberships
Sundry expenses
Advertising
Bank charges
Bank loan interest
Travel, fuel and accommodation
Trustee mileage claims
Trustee meetings and other expenses
4,136
16,563
2,335
4,915
4,743
1.341
128
1,953
1,991
3,370
4,936
3,054
1,182
581
107
271
51,606
4,136
16,563
2,33S
4,915
4,743
1,341
128
1,953
1,991
3,370
4,936
3,054
1,182
1,384
107
271
52,409
803
803
io.
Governance Costs of the Charlty
Unrestrlcted
funds
General
Restrlcted
funds
Total
2023
Accountanry fees
Legal and professional fees
5,800
5,168
10.968
5.800
5,168
10,968
Governance Costs of the Charlty- previous year
Unrestrfrted
funds
General
Restrtcted
tunds
Total
2022
Accountancy fees
Legal and professional fees
4,800
7,001
11,801
4,800
7,001
11,801
Accountancy fees include £5.200 (2022.. £4,800] payable to the Independent examiner.
22

Helrnsley Walled Garden Limited
Year ended 30 November 2023
Notes to the Flnanclal Statement5 for the Year Ended 30 November 2023 (continued)
ii.
Trustees remuneration and expenses
Three trustees [2022.. three) had expenses reimbursed in the year totalling £576 (2022.. £107) for
mileage claims. No trustees, nor any persons connected with them, have received any other
remuneration from the charity during the year.
12.
Taxation
The Charity is a registered charity and is therefore exempt from taxatlon.
13.
Tanglble fixed assets
Flxtures & flttlngs
Bulldlngs and
Glasshouses
Total
Cost
At l December 2022
Additions
At30 November2023
Depreclatlon
As at l December 2022
Charge for the year
At30 November2023
Net book value
At 30 November 2023
At 30 November 2022
25,228
1.285
26,513
804,408
829,636
1,285
830,921
804,408
16,743
1.600
18,343
706,726
4,100
710,826
723,469
5.700
729,169
8.170
8,485
93,582
97,682
101,752
106,167
Impalrment
Other tanglble flxed assets
In the year ended 30 November 2018 the Trustees considered the glasshouse5 to be iTnpaired. The
impairment charge was based on a report on the conditlDn of the glasshouses prepared by W R
Dunn & Co Limited in 2018. In the currentyear the Trustees didn't consider any further impairnient
to be necessary.
14.
Stock
2023
2022
Stocks
35,259
18,197
23

Helmsley Walled Garden Limited
Yearended 30 November 2023
Notes to the Financlal Statements for the Year Ended 30 Noven)ber 2023 (condnued)
15.
Debtors
2023
2022
Trade debtors
Other debtors
1,099
6,401
7,500
373
488
861
16.
Credltors: amounts falllng due wlthin one year
2023
2022
Trade creditors
3,167
6,199
5,285
5,585
20,236
2,235
6,394
5,155
16,324
30,IQ8
Other taxation and soeial security
Bank loans
Accruals
17.
Credltors: amounts falllng due after one year
2023
2022
Bank loan5
34,119
34.119
39,404
39,404
The 10-year bank loan entered into in 2020 is guaranteed by the UK Government under the BBLS
[Bounce Back Loanscheme). There was an initial 13 month5 where no repayments wereto be made
and interest at 2.25Wo is covered by UK Government for the 13 month period under BIP (Business
Interruption Payment). Repayments and interestcommenced in November 2021.
24

Helmsley Walled Garden Limited
Year ended 30 November 2023
Notes to the Financial Statements for the Year Ended 30 November 2023 (contSnued}
18.
Funds
Balance as at IDcomlng Resources
Funds
Balance as at
l December
resources
expended Transferred 30 November
2022
2023
Unrestrlcted fvnds
General
Designated
Total unrestrlcted
funds
Restricted funds
BIG Lottery
Glasshouses Fund
Other restricted grant
funding
Total restrlcted fund5
126,990
84,260
211,250
295.547 (268,318)
(9,165
295,547 (277,483)
(20,000)
20,000
134,219
95,095
229,314
30,147
67,535
5,000
30,147
63,435
[4,100)
(11.900)
6,900
102,682
313,932
6,900
(16,000)
302,447 (293,483)
93,582
322,896
Total funds
Balance as at I Incomlng Resources
Funds
Balance as at
December
resources expended Transferred 30 November
2021
2022
Unrestricted funds
General
Designated
Total unre5trlcted
funds
Restricted funds
BIG Lottery
Glasshouses Fund
Orchld House Appeal
(including grants]
Restricted grant funding
Total restrficted funds
173,191
30,000
203,191
245,136 [23 1,337)
5,740
245,136 [237,077)
(6n,000)
60,000
126,990
84,260
211,250
30,147
71,635
26,212
30,147
67,535
(4,100]
(57,212)
31,000
2,400
130,394
333,585
24,438
(21,838)
55,438
(83,150]
300,574 (320.227}
5,000
102,682
313,932
Total funds
Deslgnated funds
During the year. the Trustees have Designated a further £20,000 [2022.. £60,000] from the
Unrestricted Reserves which has been set aside to support some of the charity's predicted
investment in infrastructure planned for 2024. It includes some on-going maintenance. upkeep of
the glasshouse assets and funds to support the renovation of the historical buildings. The sum held
in the Designated Funds is now£95,095 [2022.. £84,260)
25

Helmsley Walled Garden Limited
Year ended 30 November 2023
Notes to the Financial Statements for the Year Ended 30 November 2023 (continued)
Restrlcted (unds
BIG Lottery: Donations to refurbish the glasshouses which are held in fixed assets.
Glasshouses Fund.. Established to refurbish the gla55houses which are held in fixed assets.
The expendlture in the year is depreciation.
Restricted Grant Funding.. This represents funding given for specific purposes. The balance
at the year end was £nil with the restricted funds being used for salaries in the year.
19.
Analysls of net assets between funds
Unrestrlcted Restrlcted Total funds
funds
funds
General
Intangible fixed assets
Tangible fixed assets
Current assets
8,170
275,499
(54,355)
229.314
93,582
101,752
275,499
(54,355)
322,896
Current and non-current Ilabllities
Total net assets
93,582
Analysls of net assets between funds- prevlous year
Unrestrlrted Restrlcted Total funds
funds
funds
General
Intangible fixed assets
Tangible fixed assets
Currentassets
8,485
272,277
[69,512)
211,250
97,682
s,000
106,167
277,277
(69,512)
313,932
Current and non-current liabilities
Total net assets
102.682
20.
Analysls of net funds
Asat
l December
2022
Cash flow
Asat
30 November
2023
Cash atbankand In hand
Net funds
258.219
258.219
25,479
25.479
232.740
232,740
26

Helmsley Walled Garden Limited
Yearended 30 November 2023
Notes to the Flnanclal Statements for the Year Ended 30 November 2023 (continued)
21.
Operating lease commltments
Helmsleywalled Garden Limited leases the site from which the companyoperates. Under theterms
of the lease, there are two elements to the rent due,. a fixed basic rent and a variable rent linked to
admlsslon5 income.
The total future minimum lease payments under non-cancellable operating leases are as follows:
2023
2022
Not later than l year- Axed and varlable elements
16,680
14,230
Later than l year and not later than 5 years
Fixed element
Estimated variable element.
2,612
40,000
2,612
40,000
Later than 5 years
Fixed element
Estimated variable element
11,763
180,000
12,416
190,000
246,272
259,258
The lease contains a provision for rent reviews linked to RPI every three years. These increases
have notbeen factored into the figures above after 2019, as It Is not possible to accurately determine
future values for the Retail Prices Index.
*The variable rent Is linked to admissions Sncome. It is not possible to accurately predict future
amounts of variable rent due, however, based on admissions tncome over the last five year5, the
Trustees expect this charge to equate to approximately £10,000 per 3nnum.
22.
Related party transactlons
There were no related party transactions in the current or prior year that require disclosure.
27

Helmsley Walled Garden Limited
Year ended 30 November 2023
Note5 to the Financlal Statements for the Year Ended 30 November 2023 (continued)
23.
Comparative Statement of Financial Activities
Unrestrlcted Restrlrted
Funds
Funds
Total
2022
Income and Endowments from:
Donations and legacies
Charitable activities
Investment income
12.968
191,936
20
40,212
12,968
247,374
20
55,438
Other income
40,212
Other tradlng activlties
Total income
245.136
55,438
300,574
Expendlture on:
Raising funds
Charitable actlvltles
(600)
(600)
{224,676) (83,150) {307.826)
(11,801)
(11,801)
(237,077) [83,150) (320,227)
Governance costs
Total expendlture
Net income/(expenditure)
Transfers between funds
Net movement in funds
8,059
(27,712)
[19,653)
8,059
{27,712)
(19,653)
Reconclllatlon of funds
Total fund5 brought forward
Total funds carried forward
203,191
211,250
130,394
102,682
333,585
313,932
28